tax return
(8) Tax return. The term tax return means a Federal tax return and a Federal information return. (9) Tax structure. The tax structure of a transaction is any fact that may be relevant to understanding the purported or claimed Federal tax treatment of the transaction. (10) Tax treatment. The tax treatment of a transaction is the purported or claimed Federal tax treatment of the transaction. (11) Taxpayer. The term taxpayer is defined in 1.6011-4(c)(1) of this chapter. (12) Tax result protection. The term tax result protection includes insurance company and other third party products commonly described as tax result insurance. (13) Transaction of interest. The term transaction of interest is defined in 1.6011-4(b)(6) of this chapter. See also 20.6011-4(a), 25.6011-4(a), 26.6011-4, 31.6011-4(a), 53.6011-4(a), 54.6011-4(a), or 56.6011-4(a) of this chapter.