reportable transaction

(1) Reportable transaction The term “reportable transaction” means any transaction with respect to which information is required to be included with a return or statement because, as determined under regulations prescribed under section 6011, such transaction is of a type which the Secretary determines as having a potential for tax avoidance or evasion.


26 USC § 6707A(c)(1)

Scoping language

For purposes of this section
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