West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10E-3
"Tax avoidance transaction" defined
Official textcode.wvlegislature.gov
For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
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In this chapter (40 sections)
- 11-10C-1 · Legislative finding; short title and purpose
- 11-10C-2 · Authorization of benefits-funded automated tax…
- 11-10C-3 · Benefits funding
- 11-10C-4 · Monthly determination of increased revenue attributable to…
- 11-10C-5 · Transfer of funds; repeal of article
- 11-10D-1 · Short title
- 11-10D-2 · Legislative intent and findings
- 11-10D-3 · Definitions
- 11-10D-4 · Development and administration of tax amnesty program,…
- 11-10D-5 · Duration and application of program
- 11-10D-6 · Waiver of penalties; criminal immunity; exceptions and…
- 11-10D-7 · Application for amnesty; requirements; deficiency assessment
- 11-10D-8 · Publicity efforts
- 11-10D-9 · Examination of amnesty returns and taxpayer books and records
- 11-10D-10 · Disposition of revenue collected
- 11-10D-11 · Penalty on liabilities eligible for amnesty for which…
- 11-10D-12 · Report to Legislature and Governor
- 11-10D-13 · Suspension of inconsistent code provisions
- 11-10E-1 · Short title
- 11-10E-2 · Tax shelter voluntary compliance program
- 11-10E-3 · "Tax avoidance transaction" defined
- 11-10E-4 · Use of evidence of participation in the program
- 11-10E-5 · Reportable transactions
- 11-10E-6 · Failure to register tax shelter or maintain list
- 11-10E-7 · Promoting tax shelters
- 11-10E-8 · Registration of tax shelters
- 11-10E-9 · Investor lists
- 11-10E-10 · Suspension of inconsistent code provisions
- 11-11-1 · Short title; arrangement and classification
- 11-11-2 · Definitions
- 11-11-3 · Imposition of tax
- 11-11-4 · Tax on transfer of estate of residents; credit; property of…
- 11-11-5 · Tax on transfer of estate of nonresidents; property of…
- 11-11-6 · Tax on transfer of estate of aliens
- 11-11-7 · Nonprobate inventory of estates; penalties
- 11-11-8 · Estate tax returns
- 11-11-9 · Extension of time for filing return
- 11-11-10 · Amended returns
- 11-11-11 · Returns executed by Tax Commissioner
- 11-11-12 · Report of change in federal estate tax