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1. www.irs.gov › businesses › highlights-of-final-regulations-section-6011-sectionHighlights of Final Regulations - Section 6011, Section 6111 and...

   www.irs.gov › businesses › highlights-of-final-regulations-section-6011-section

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   To be considered complete, the form must describe the expected tax treatment and all potential tax benefits expected to result from the transaction, describe any tax result protection with respect to the transaction, and identify and describe the transaction in sufficient detail for the IRS to understand the tax structure of the reportable ...

2. www.law.cornell.edu › uscode › text26 U.S. Code § 6111 - Disclosure of reportable transactions

   www.law.cornell.edu › uscode › text

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   Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 6662 and 6707 of this title] shall apply to any tax shelter (as defined in section 6111(d) of the Internal Revenue Code of 1986, as amended by this section) interests in which are offered to potential participants after the Secretary of ...

3. www.journalofaccountancy.com › issues › 2022Full disclosure: When tax transactions must be reported

   www.journalofaccountancy.com › issues › 2022

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   1 Φεβ 2022 · Under Regs. Sec. 1. 6011-4 (d), a taxpayer discloses a reportable transaction by attaching Form 8886, Reportable Transaction Disclosure Statement, to the tax return. To be considered complete, the information provided on Form 8886 must:

4. www.law.cornell.edu › cfr › text26 CFR § 301.6111-3 - Disclosure of reportable transactions.

   www.law.cornell.edu › cfr › text

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   A material advisor required to file a disclosure statement under this section must file a completed Form 8918, “Material Advisor Disclosure Statement” (or successor form) in accordance with this paragraph (d) and the instructions to the form.

5. www.irs.gov › pub › irs-regsSUMMARY: These regulations finalize the rules relating to the...

   www.irs.gov › pub › irs-regs

   4 Μαρ 2003 · proposed regulations regarding sections 6011, 6111, and 6112 (TD 8877, REG-103735-00; TD 8876, REG-110311-98; TD 8875, REG- 103736-00) (the February 2000 regulations).

6. www.irs.gov › pub › irs-utlRegulation 301 6112 1 - Internal Revenue Service

   www.irs.gov › pub › irs-utl

   (1) Transaction that is a section 6111 tax shelter. A section 6111 tax shelter is any transaction that is required to be registered with the IRS under section 6111, regardless of whether that tax shelter is properly registered pursuant to section 6111. (2) Transaction that has a potential for tax avoidance or evasion-- (i) In general. [[Page 138]]

7. www.govinfo.gov › content › pkgInternal Revenue Service, Treasury §1.6011–4 - GovInfo

   www.govinfo.gov › content › pkg

   paragraph (b) of this section and who is required to file a tax return must file within the time prescribed in para-graph (e) of this section a disclosure statement in the form prescribed by paragraph (d) of this section. The fact that a transaction is a reportable transaction shall not affect the legal determination of whether the tax-