26 CFR 56.6011-4
§ 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 56.6011-4, § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113992
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Full text
(a) In general. If a transaction is identified as a listed transaction or a transaction of interest 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 or transaction of interest 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 listed transactions entered into on or after January 1, 2003. This section applies to transactions of interest entered into on or after November 2, 2006.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.