26 C.F.R. § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
Title 26 - Internal Revenue
(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 42 of subtitle D of the Internal Revenue Code (relating to private foundations and certain other tax-exempt organizations), 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]
Title 26: Internal Revenue
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
Subpart L—Procedure and Administration
§ 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
