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Treasury Regulations (26 C.F.R.)

26 CFR § 56.6011-4

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) of this chapter), and the listed transaction or transaction of interest 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 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]

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In this part (24 sections)
  1. 56.4911-0 · Outline of regulations under section 4911.
  2. 56.4911-1 · Tax on excess lobbying expenditures.
  3. 56.4911-2 · Lobbying expenditures, direct lobbying communications, and…
  4. 56.4911-3 · Expenditures for direct and/or grass roots lobbying…
  5. 56.4911-4 · Exempt purpose expenditures.
  6. 56.4911-5 · Communications with members.
  7. 56.4911-6 · Records of lobbying and grass roots expenditures.
  8. 56.4911-7 · Affiliated group of organizations.
  9. 56.4911-8 · Excess lobbying expenditures of affiliated group.
  10. 56.4911-9 · Application of section 501(h) to affiliated groups of…
  11. 56.4911-10 · Members of a limited affiliated group of organizations.
  12. 56.6001-1 · Notice or regulations requiring records, statements, and…
  13. 56.6011-1 · General requirement of return, statement, or list.
  14. 56.6011-4 · Requirement of statement disclosing participation in…
  15. 56.6060-1 · Reporting requirements for tax return preparers.
  16. 56.6107-1 · Tax return preparer must furnish copy of return and claim…
  17. 56.6109-1 · Tax return preparers furnishing identifying numbers for…
  18. 56.6694-1 · Section 6694 penalties applicable to tax return preparer.
  19. 56.6694-2 · Penalties for understatement due to an unreasonable…
  20. 56.6694-3 · Penalty for understatement due to willful, reckless, or…
  21. 56.6694-4 · Extension of period of collection when tax return preparer…
  22. 56.6695-1 · Other assessable penalties with respect to the preparation…
  23. 56.6696-1 · Claims for credit or refund by tax return preparers.
  24. 56.7701-1 · Tax return preparer.
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