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Treasury Regulations (26 C.F.R.)

26 CFR § 25.6011-4

Requirement of statement disclosing participation in certain transactions by taxpayers.

Official textecfr.govlast amended

# (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 a gift tax under chapter 12 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]

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In this part (40 sections)
  1. 25.2701-4 · Accumulated qualified payments.
  2. 25.2701-5 · Adjustments to mitigate double taxation.
  3. 25.2701-6 · Indirect holding of interests.
  4. 25.2701-7 · Separate interests.
  5. 25.2701-8 · Effective dates.
  6. 25.2702-0 · Table of contents.
  7. 25.2702-1 · Special valuation rules in the case of transfers of…
  8. 25.2702-2 · Definitions and valuation rules.
  9. 25.2702-3 · Qualified interests.
  10. 25.2702-4 · Certain property treated as held in trust.
  11. 25.2702-5 · Personal residence trusts.
  12. 25.2702-6 · Reduction in taxable gifts.
  13. 25.2702-7 · Effective dates.
  14. 25.2703-1 · Property subject to restrictive arrangements.
  15. 25.2703-2 · Effective date.
  16. 25.2704-1 · Lapse of certain rights.
  17. 25.2704-2 · Transfers subject to applicable restrictions.
  18. 25.2704-3 · Effective date.
  19. 25.6001-1 · Records required to be kept.
  20. 25.6011-1 · General requirement of return, statement, or list.
  21. 25.6011-4 · Requirement of statement disclosing participation in…
  22. 25.6019-1 · Persons required to file returns.
  23. 25.6019-2 · Returns required in case of consent under section 2513.
  24. 25.6019-3 · Contents of return.
  25. 25.6019-4 · Description of property listed on return.
  26. 25.6060-1 · Reporting requirements for tax return preparers.
  27. 25.6061-1 · Signing of returns and other documents.
  28. 25.6065-1 · Verification of returns.
  29. 25.6075-1 · Returns, time for filing gift tax returns for gifts made…
  30. 25.6075-2 · Returns; time for filing gift tax returns for gifts made…
  31. 25.6081-1 · Automatic extension of time for filing gift tax returns.
  32. 25.6091-1 · Place for filing returns and other documents.
  33. 25.6091-2 · Exceptional cases.
  34. 25.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  35. 25.6109-1 · Tax return preparers furnishing identifying numbers for…
  36. 25.6151-1 · Time and place for paying tax shown on return.
  37. 25.6161-1 · Extension of time for paying tax or deficiency.
  38. 25.6165-1 · Bonds where time to pay tax or deficiency has been extended.
  39. 25.6302-1 · Voluntary payments of gift taxes by electronic funds…
  40. 25.6321-1 · Lien for taxes.
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