Treasury Regulations (26 C.F.R.)
26 CFR § 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 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 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/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 43154, Aug. 3, 2007]
Source: view the official text
In this part (40 sections)
- 31.3406(h)-2 · (h)-2 Special rules.
- 31.3406(h)-3 · (h)-3 Certificates.
- 31.3406(i)-1 · (i)-1 Effective date.
- 31.3406(j)-1 · (j)-1 Taxpayer Identification Number (TIN) matching…
- 31.3501(a)-1T · (a)-1T Question and answer relating to the time…
- 31.3502-1 · Nondeductibility of taxes in computing taxable income.
- 31.3503-1 · Tax under chapter 21 or 22 paid under wrong chapter.
- 31.3504-1 · Designation of agent by application.
- 31.3504-2 · Designation of payor to perform acts of an employer.
- 31.3505-1 · Liability of third parties paying or providing for wages.
- 31.3506-1 · Companion sitting placement services.
- 31.3507-1 · Advance payments of earned income credit.
- 31.3507-2 · Earned income credit advance payment certificates.
- 31.3511-1 · Certified professional employer organization.
- 31.6001-1 · Records in general.
- 31.6001-2 · Additional records under Federal Insurance Contributions…
- 31.6001-3 · Additional records under Railroad Retirement Tax Act.
- 31.6001-4 · Additional records under Federal Unemployment Tax Act.
- 31.6001-5 · Additional records in connection with collection of income…
- 31.6001-6 · Notice by district director requiring returns, statements,…
- 31.6011-4 · Requirement of statement disclosing participation in…
- 31.6011(a)-1 · (a)-1 Returns under Federal Insurance Contributions Act.
- 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
- 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
- 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
- 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
- 31.6011(a)-5 · (a)-5 Monthly returns.
- 31.6011(a)-6 · (a)-6 Final returns.
- 31.6011(a)-7 · (a)-7 Execution of returns.
- 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
- 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
- 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
- 31.6011(b)-1 · (b)-1 Employers' identification numbers.
- 31.6011(b)-2 · (b)-2 Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.