Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter B - Estate and Gift Taxes |
Part 26 - Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 |
§ 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
Latest version.
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§ 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
(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, and the listed transaction or transaction of interest involves a tax on generation-skipping transfers under chapter 13 of subtitle B of the Internal Revenue Code, the transaction must be disclosed in the manner stated in such published guidance.
(b) Effective/applicability date. This section applies to listed transactions and transactions of interest entered into on or after November 14, 2011.
[T.D. 9556, 76 FR 70341, Nov. 14, 2011]