Regulations on Abusive Tax Shelters and Transactions

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Regulations on Abusive Tax Shelters and Transactions

AJCA Modifications to Disclosure of Reportable Transactions and List Maintenance Requirements
- Highlights of Final Regulations
- Highlights of Section 6707A Temporary and Proposed Regulations
§ 1.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers
- Taxpayers Required to Disclose Certain Transactions (7-04) -- LMSB Fact Sheet -- A description of the types of transactions that taxpayers must disclose to IRS in accordance with Treasury regulations.
§ 301.6111–1T Questions and answers relating to tax shelter registration
§ 301.6111–2 Confidential corporate tax shelters
§ 301.6112–1 Requirement to prepare, maintain and furnish lists with respect to potentially abusive tax shelters
§ 301.6707–1T Questions and answers relating to penalties for failure to furnish information regarding tax shelters
§ 301.6707A-1T Temporary and Proposed Regulations
TD 8875 Tax Shelter Rules, List Maintenance (CB Feb 2000)
TD 8876 Tax Shelter Rules, Confidential Corporate Tax Shelter Registrations (CB Feb 2000)
TD 8877 Tax Shelter Rules, Corporate Disclosures (CB Feb 2000)
TD 8896 Modification to Tax Shelter Rules I (CB Aug 2000)
TD 8961 Modification to Tax Shelter Rules II (CB Aug 2001)
TD 9000 Modification to Tax Shelter Rules III (CB Jun 2002)
TD 9017 Tax Shelter Rules, Disclosure (CB Oct 2002)
TD 9018 Tax Shelter Rules, List Maintenance (CB Oct 2002)
TD 9028 Third Party Contacts (CB Dec 2002)
TD 9108 Confidential Transactions
TD 9109 Defenses to the Imposition of Accuracy-Related Penalty
REG 122379-02 Practice Before the IRS

Page Last Reviewed or Updated: January 25, 2012