Code of Federal Regulations · Section
§ 25.6011-4 — -4 Requirement Of Statement Disclosing Participation In Certain Transactions By Taxpayers
26 C.F.R. § 25.6011-4
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(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.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Unified credit against estate tax26 U.S.C. § 2010
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Mode or time of collection26 U.S.C. § 6302
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Valuation tables26 U.S.C. § 7520
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Disclaimers26 U.S.C. § 2518
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Identifying numbers26 U.S.C. § 6109