§54.6011-4. Requirement of statement disclosing participation in certain transactions by taxpayers.
26 C.F.R. § 54.6011-4
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 excise tax under chapter 43 of subtitle D of the Internal Revenue Code (relating to qualified pension, etc., plans) the transaction must be disclosed in the manner stated in such published guidance.
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.
Notes, amendments, and revision history
Amendments
[T.D. 9350, 72 FR 43154, Aug. 3, 2007]
Authority
Authority: 26 U.S.C. 7805, unless otherwise noted. Section 54.4974-2 also issued under 26 U.S.C. 4974; Section 54.4981A-1T also issued under 26 U.S.C. 4981A; Section 54.4980B-1 also issued under 26 U.S.C. 4980B; Section 54.4980B-2 also issued under 26 U.S.C. 4980B; Section 54.4980B-3 also issued under 26 U.S.C. 4980B; Section 54.4980B-4 also issued under 26 U.S.C. 4980B; Section 54.4980B-5 also issued under 26 U.S.C. 4980B; Section 54.4980B-6 also issued under 26 U.S.C. 4980B; Section 54.4980B-7 also issued under 26 U.S.C. 4980B; Section 54.4980B-8 also issued under 26 U.S.C. 4980B; Section 54.4980B-9 also issued under 26 U.S.C. 4980B; Section 54.4980B-10 also issued under 26 U.S.C. 4980B; Section 54.4980F-1 also issued under 26 U.S.C. 4980F; Section 54.4980G-1 also issued under 26 U.S.C. 4980G; Section 54.4980G-2 also issued under 26 U.S.C. 4980G; Section 54.4980G-3 also issued under 26 U.S.C. 4980G; Section 54.4980G-4 also issued under 26 U.S.C. 4980G; Section 54.4980G-5 also issued under 26 U.S.C. 4980G; Section 54.4980G-6 also issued under 26 U.S.C. 4980G; Section 54.4980G-7 also issued under 26 U.S.C. 4980G; Section 54.4980H-3 also issued under 26 U.S.C. 4980H(c)(4)(B); Section 54.6011-3 also issued under 26 U.S.C. 6011; Section 54.6060-1 also issued under 26 U.S.C. 6060(a); Section 54.6081-1 also issued under 26 U.S.C. 6081(a); Section 54.6109-1 also issued under 26 U.S.C. 6109(a); Section 54.6109-2 also issued under 26 U.S.C. 6109(a); Section 54.6695-1 also issued under 26 U.S.C. 6695(b); Section 54.9801-1 also issued under 26 U.S.C. 9833; Section 54.9801-2 also issued under 26 U.S.C. 9833; Section 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833; Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833; Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833; Section 54.9801-6 also issued under 26 U.S.C. 9833; Section 54.9802-1 also issued under 26 U.S.C. 9833; Section 54.9802-2 also issued under 26 U.S.C. 9833; Section 54.9802-3T also issued under 26 U.S.C. 9833; Section 54.9802-4 also issued under 26 U.S.C. 9833; Section 54.9811-1 also issued under 26 U.S.C. 9833; Section 54.9812-1 also issued under 26 U.S.C. 9833; Section 54.9815-1251 also issued under 26 U.S.C. 9833; Section 54.9815-1251T also issued under 26 U.S.C. 9833; Section 54.9815-2704 also issued under 26 U.S.C. 9833; Section 54.9815-2704T also issued under 26 U.S.C. 9833; Section 54.9815-2705 also issued under 26 U.S.C. 9833; Section 54.9815-2708 is also issued under 26 U.S.C. 9833; Section 54.9815-2711 also issued under 26 U.S.C. 9833; Section 54.9815-2711T also issued under 26 U.S.C. 9833; Section 54.9815-2712 also issued under 26 U.S.C. 9833; Section 54.9815-2712T also issued under 26 U.S.C. 9833; Section 54.9815-2713 also issued under 26 U.S.C. 9833; Section 54.9815-2713T also issued under 26 U.S.C. 9833; Section 54.9815-2714 also issued under 26 U.S.C. 9833; Section 54.9815-2714T also issued under 26 U.S.C. 9833; Section 54.9815-2715 also issued under 26 U.S.C. 9833; Sections 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3 are also issued under 26 U.S.C. 9833; Section 54.9815-2719 also issued under 26 U.S.C. 9833; Section 54.9815-2719A also issued under 26 U.S.C. 9833; Section 54.9815-2719AT also issued under 26 U.S.C. 9833; Section 54.9815-2719T also issued under 26 U.S.C. 9833; Section 54.9816-3 also issued under 26 U.S.C. 9816. Section 54.9816-6A also issued under 26 U.S.C. 9816. Section 54.9816-8 also issued under 26 U.S.C. 9816; Section 54.9816-9 also issued under 26 U.S.C. 9816. Section 54.9831-1 also issued under 26 U.S.C. 9833; Section 54.9833-1 also issued under 26 U.S.C. 9833.
Amendments
[T.D. 9350, 72 FR 43154, Aug. 3, 2007]