Brief Case

Treas. Reg. § 54.6011-4

Requirement of statement disclosing participation in certain transactions by taxpayers.
CFR 2007 annual edition (revised as of 2007-04-01) · superseded Apr 1, 2008 · last amended by T.D. 9046, 68 FR 10170, Mar. 4, 2003
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Historical text in effect Apr 1, 2003 through Mar 31, 2008. View current · Compare with current
(a) In general. If a transaction is identified as a listed transaction as defined in § 1.6011-4 of this chapter by the Commissioner in published guidance (see § 601.601(d)(2) of this chapter), and the listed transaction involves an excise tax under chapter 43 of subtitle D of the Internal Revenue Code (relating to qualified pension, etc., plans), the transaction must be disclosed in the manner stated in such published guidance.
(b) Effective date. This section applies to transactions entered into on or after January 1, 2003.
Source credit, amendments & notes

[T.D. 9046, 68 FR 10170, Mar. 4, 2003]

Treas. Reg. § 54.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers. · CFR 2007 annual edition (revised as of 2007-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-4&asof=2003-04-01 · printed Oct 26, 2026
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  • (a) In general.
  • (b) Effective date.

No guidance in the library cites this section yet.

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2003Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 9046, 68 FR 10170, Mar. 4, 2003View
Apr 1, 2008currenteCFR amendment effective 2016-12-30 run 6T.D. 9350, 72 FR 43154, Aug. 3, 2007View · Redline (sign in)
Provision-level history (blame)