Treasury Regulations, Subchapter D, Sec. 56.6011-4
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 56.6011-4 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 an excise tax under chapter 41 of subtitle D of the Internal Revenue Code (relating to public charities), 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 10170, Mar. 4, 2003]
