26 CFR § 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.

§ 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.

(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.

[T.D. 9492, 75 FR 38710, July 6, 2010]