![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter F - Procedure and Administration |
![]() |
Part 301 - Procedure and Administration |
![]() |
SubPart - Information and Returns |
![]() |
Records, Statements, and Special Returns |
§ 301.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.
Latest version.
-
§ 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
(a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5 of this chapter (Income Tax Regulations).
(b) Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006.
[T.D. 9492, 75 FR 38710, July 6, 2010]