[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]