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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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   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 ...

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

   www.irs.gov › pub › irs-utl

   steps carried out as part of a plan. (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.

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

   www.law.cornell.edu › uscode › text

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   Section. 26 U.S. Code § 6111 - Disclosure of reportable transactions. U.S. Code. Notes. prev | next. (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, (2)

4. www.ecfr.gov › subject-group-ECFR2bb42ef5f1a3a92 › section-30126 CFR 301.6111-3 -- Disclosure of reportable transactions.

   www.ecfr.gov › subject-group-ECFR2bb42ef5f1a3a92 › section-301

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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. www.irs.gov › pub › irs-lafaMemorandum - Internal Revenue Service

   www.irs.gov › pub › irs-lafa

   Material advisors with respect to the transaction are required to disclose the transaction under I.R.C. § 6111 and maintain a list of their advisees under I.R.C. § 6112.

6. www.reginfo.gov › public › doSection 6011.—General Requirement of Return, Statement, or List

   www.reginfo.gov › public › do

   31 Ιουλ 2022 · Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains fi-nal regulations that provide rules relating to the disclosure of listed transactions and transactions of interest with respect to

7. www.govinfo.gov › pdf › CFR-2020-title26-vol20-sec301/6111/2§301.6111–2 26 CFR Ch. I (4–1–20 Edition) - GovInfo

   www.govinfo.gov › pdf › CFR-2020-title26-vol20-sec301/6111/2

   §301.6111–2 Confidential corporate tax shelters. (a) In general. (1) Under section 6111(d) and this section, a confidential corporate tax shelter is treated as a tax shelter subject to the requirements of sections 6111 (a) and (b). (2) A confidential corporate tax shel-ter is any transaction— (i) A significant purpose of the struc-ture of ...