26 CFR 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 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)(ii)(b) of this chapter), and the listed transaction or transaction of interest 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/applicability 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.
[T.D. 9350, 72 FR 43153, Aug. 3, 2007]
Title 26 published on 2013-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 25.