Αποτελέσματα Αναζήτησης
(1) information identifying and describing the transaction, (2) information describing any potential tax benefits expected to result from the transaction, and. (3) such other information as the Secretary may prescribe. Such return shall be filed not later than the date specified by the Secretary. (b) Definitions For purposes of this section:
1 Φεβ 2022 · A copy of the disclosure statement must be sent to the IRS Office of Tax Shelter Analysis (OTSA) at the same time that the taxpayer first files any disclosure statement pertaining to a particular reportable transaction (Regs. Sec. 1. 6011-4 (e)).
11 Σεπ 2024 · Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
This revenue procedure provides guidance relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions under § 6112 of the Internal Revenue Code.
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,
Any taxable party to a prohibited tax shelter transaction (as defined in section 4965 (e) (1)) shall by statement disclose to any tax-exempt entity (as defined in section 4965 (c)) which is a party to such transaction that such transaction is such a prohibited tax shelter transaction.
