Treasury Regulations (26 C.F.R.)
26 CFR § 20.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
# (a) In general.
If a transaction is identified as a listed transaction or a transaction of interest as defined in § 1.6011-4 of this chapter by the Commissioner in published guidance (see § 601.601(d)(2)(ii)(b) of this chapter), and the listed transaction or transaction of interest involves an estate tax under chapter 11 of subtitle B of the Internal Revenue Code, the transaction must be disclosed in the manner stated in such published guidance.
# (b) Effective/applicability date.
This section applies to listed transactions entered into on or after January 1, 2003. This section applies to transactions of interest entered into on or after November 2, 2006.
[T.D. 9350, 72 FR 43153, Aug. 3, 2007]
Source: view the official text
In this part (40 sections)
- 20.2103-1 · Estates of nonresidents not citizens; “entire gross estate”.
- 20.2104-1 · Estates of nonresidents not citizens; property within the…
- 20.2105-1 · Estates of nonresidents not citizens; property without the…
- 20.2106-1 · Estates of nonresidents not citizens; taxable estate;…
- 20.2106-2 · Estates of nonresidents not citizens; deductions for…
- 20.2107-1 · Expatriation to avoid tax.
- 20.2202-1 · Missionaries in foreign service.
- 20.2203-1 · Definition of executor.
- 20.2204-1 · Discharge of executor from personal liability.
- 20.2204-2 · Discharge of fiduciary other than executor from personal…
- 20.2204-3 · Special rules for estates of decedents dying after December…
- 20.2205-1 · Reimbursement out of estate.
- 20.2206-1 · Liability of life insurance beneficiaries.
- 20.2207-1 · Liability of recipient of property over which decedent had…
- 20.2207A-1 · Right of recovery of estate taxes in the case of certain…
- 20.2207A-2 · Effective date.
- 20.2208-1 · Certain residents of possessions considered citizens of the…
- 20.2209-1 · Certain residents of possessions considered nonresidents…
- 20.6001-1 · Persons required to keep records and render statements.
- 20.6011-1 · General requirement of return, statement, or list.
- 20.6011-4 · Requirement of statement disclosing participation in…
- 20.6018-1 · Returns.
- 20.6018-2 · Returns; person required to file return.
- 20.6018-3 · Returns; contents of returns.
- 20.6018-4 · Returns; documents to accompany the return.
- 20.6036-1 · Notice of qualification as executor of estate of decedent…
- 20.6036-2 · Notice of qualification as executor of estate of decedent…
- 20.6060-1 · Reporting requirements for tax return preparers.
- 20.6061-1 · Signing of returns and other documents.
- 20.6065-1 · Verification of returns.
- 20.6071-1 · Time for filing preliminary notice required by § 20.6036-1.
- 20.6075-1 · Returns; time for filing estate tax return.
- 20.6081-1 · Extension of time for filing the return.
- 20.6091-1 · Place for filing returns or other documents.
- 20.6091-2 · Exceptional cases.
- 20.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 20.6109-1 · Tax return preparers furnishing identifying numbers for…
- 20.6151-1 · Time and place for paying tax shown on the return.
- 20.6161-1 · Extension of time for paying tax shown on the return.
- 20.6161-2 · Extension of time for paying deficiency in tax.