[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6011-4]

[Page 675]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6011-4  Requirement of statement disclosing participation in certain transactions by taxpayers.

    (a) In general. If a transaction is identified as a listed 
transaction as defined in Sec.  1.6011-4 of this chapter by the 
Commissioner in published guidance (see Sec.  601.601(d)(2) of this 
chapter), and the listed transaction involves a gift tax under chapter 
12 of subtitle B of the Internal Revenue Code, 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.

[T.D. 9046, 68 FR 10169, Mar. 4, 2003]