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Pension Resource

Treas. Reg. § 54.6011-4

Requirement of statement disclosing participation in certain transactions by taxpayers.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9350, 72 FR 43154, Aug. 3, 2007
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Amended effective Apr 1, 2008 by T.D. 9350, 72 FR 43154, Aug. 3, 2007. See what changed
(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in § 1.6011-4 of this chapter by the Commissioner in published guidance (see § 601.601(d)(2)(ii)(b) of this chapter), and the listed transaction or transaction of interest 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/applicability date. This section applies to listed transactions entered into on or after January 1, 2003. This section applies to transactions of interest entered into on or after November 2, 2006.
Source credit, amendments & notes

[T.D. 9350, 72 FR 43154, Aug. 3, 2007]

Treas. Reg. § 54.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-4 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Effective/applicability date.

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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)
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