subsequently listed transaction

(2) Subsequently listed transaction The term “subsequently listed transaction” means any transaction to which a tax-exempt entity is a party and which is determined by the Secretary to be a listed transaction at any time after the entity has become a party to the transaction. Such term shall not include a transaction which is a prohibited reportable transaction at the time the entity became a party to the transaction.


26 USC § 4965(e)(2)

Scoping language

For purposes of this section
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