Conduit Arrangements Regulations

OMB 1545-1440

OMB 1545-1440

This document contains regulations relating to when the area director may recharacterize a financing arrangement as a conduit arrangement. Such recharacterization will affect the amount of withholding tax due on financing transactions that are part of the financing arrangement. These regulations will affect withholding agents and foreign investors.

The latest form for Conduit Arrangements Regulations expires 2022-07-31 and can be found here.

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