Text
TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES
PART 54 - PENSION EXCISE TAXES
54.6011 - 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 excise tax under chapter 43 of subtitle D of the Internal Revenue Code (relating to qualified pension, etc., plans), 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 10170, Mar. 4, 2003]
Sponsored links
