Treasury Regulations, Subchapter B, Sec. 25.6011-4
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Sec. 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers
(a) In general. If a transaction is identified as a listed transaction as defined in §1.6011–4 of this chapter by the Commissioner in published guidance (see §601.601(d)(2) of this chapter), and the listed transaction involves a gift tax under chapter 12 of subtitle B of the Internal Revenue Code, the transaction must be disclosed in the manner stated in such published guidance.
(b) Effective date. This section applies to transactions entered into on or after January 1, 2003.
[T.D. 9046, 68 FR 10169, Mar. 4, 2003]
