OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Conduit Arrangements Regulations

OMB 1545-1440 · TREAS/IRS.

OMB 1545-1440

Pursuant to the authority of IRC section 7701(l), §1.881-3 of the regulations provides rules that permit the district director to recharacterize, for purposes of IRC section 881, a financing arrangement among three or more persons as a financing arrangement that does not involve one or more of those persons because that person is a conduit entity.

The latest form for Conduit Arrangements Regulations expires 2029-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
All Historical Document Collections
 Extension without change of a currently approved collection 2025-09-26
Approved without change
 Extension without change of a currently approved collection 2022-07-29
Approved without change
 Extension without change of a currently approved collection 2019-06-25
Approved without change
 Extension without change of a currently approved collection 2016-03-31
Approved without change
 Extension without change of a currently approved collection 2013-02-25
Approved without change
 Extension without change of a currently approved collection 2009-12-11
Approved without change
 Extension without change of a currently approved collection 2006-11-09
Approved without change
 Extension without change of a currently approved collection 2003-11-19
Approved without change
 Extension without change of a currently approved collection 2000-11-15
Approved without change
 Extension without change of a currently approved collection 1997-10-17
Approved with change
 No material or nonsubstantive change to a currently approved collection 1995-07-13
Approved without change
 Revision of a currently approved collection 1994-10-03
Approved without change
 New collection (Request for a new OMB Control Number) 1994-06-29