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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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   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)

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

     If the Secretary of the Treasury by regulation provides...

   • 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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   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, I.R.C. § 6111 (a) (2) —

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

   www.journalofaccountancy.com › issues › 2022

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   1 Φεβ 2022 · REPORTABLE TRANSACTIONS. Regs. Sec. 1. 6011 - 4 provides that taxpayers who are required to file a tax return and that participate in a "reportable transaction" for any tax year must disclose information about the transaction to the IRS in a manner and time specified in the regulations.

6. www.irs.gov › pub › irs-dropdisclose reportable transactions under § 6111, - Internal Revenue...

   www.irs.gov › pub › irs-drop

   SECTION 1. PURPOSE. This revenue procedure provides that certain transactions with brief asset holding periods are not reportable transactions for purposes of the disclosure rules under. § 1.6011-4(b)(7) of the Income Tax Regulations.

7. 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,