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

   www.law.cornell.edu › uscode › text

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   (1) Material advisor. (A) In general The term “ material advisor ” means any person— (i) who provides any material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out any reportable transaction, and. (ii)

   • 26 U.S. Code § 6110 - Public inspection of written determinations

     The Internal Revenue Service shall make any Chief Counsel...

   • 26 CFR § 301.6111-3 - Disclosure of reportable transactions.

     For a protective disclosure to be effective, the advisor...

2. 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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   Highlights of Final Section 6011 Regulations: New reportable transaction category for “transactions of interest” (TOI) which is a transaction that IRS and Treasury believe has a potential for tax avoidance, but for which they lack enough information to determine whether the transaction should be identified specifically as a tax avoidance ...

3. irc.bloombergtax.com › public › uscodeSec. 6111. Disclosure Of Reportable Transactions - Bloomberg Law

   irc.bloombergtax.com › public › uscode

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   Subchapter B. § 6111. Sec. 6111. Disclosure Of Reportable Transactions. I.R.C. § 6111 (a) In General — Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth— I.R.C. § 6111 (a) (1) — information identifying and describing the transaction,

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

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   For a protective disclosure to be effective, the advisor must comply with the regulations under this section and § 301.6112-1 by providing to the IRS all information requested by the IRS under these sections.

5. uscode.house.gov › view26 USC 6111: Disclosure of reportable transactions - House

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   §6111. Disclosure of reportable transactions. (a) In general. Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth- (1) information identifying and describing the transaction,

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

   www.irs.gov › pub › irs-utl

   A tax statement relates to an aspect of a transaction that causes it to be a loss transaction if the statement concerns an item that gives rise to a loss described in Sec. 1.6011- 4(b)(5) of this chapter. (E) Transactions with a significant book-tax difference.

7. codes.findlaw.com › us › title-26-internal-revenue-code26 U.S.C. § 6111 - U.S. Code Title 26. Internal Revenue Code -...

   codes.findlaw.com › us › title-26-internal-revenue-code

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   1 Ιαν 2024 · Internal Revenue Code § 6111. Disclosure of reportable transactions. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) In general. --Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth--