TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES

PART 56 - PUBLIC CHARITY EXCISE TAXES

56.6011 - 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 41 of subtitle D of the Internal Revenue Code (relating to public charities), 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]