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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
subpart g - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
31.6011 - 4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
(a) In general. If a transaction is identified as a listed transaction as defined in 1.60114 of this chapter by the Commissioner in published guidance (see 601.601(d)(2) of this chapter), and the listed transaction involves an employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, the transaction must be disclosed in the manner stated in such published guidance.
(b) Effective date. This section applies to transactions entered into on or after January 1, 2003.
[T.D. 9046, 68 FR 10169, Mar. 4, 2003]
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