Αποτελέσματα Αναζήτησης
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)
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) —.
A statement relates to a tax aspect of a transaction that causes it to be a confidential transaction if the statement concerns a tax benefit related to the transaction and either the taxpayer 's disclosure of the tax treatment or tax structure of the transaction is limited in the manner described in § 1.6011-4 (b) (3) of this chapter by or for t...
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)).
27 Μαρ 2017 · The general statutory period under Internal Revenue Code (IRC) section 6501(a) for making an assessment of tax is three years from the date a tax return is due (or from when a return was filed, if later).
§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,
