26 CFR 301.6033-5
§ 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 301.6033-5, § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114152
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Full text
(a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5 of this chapter (Income Tax Regulations).
(b) Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 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.