[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6011-4]

[Page 322]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6011-4  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 an employment tax under 
chapters 21 through 25 of subtitle C 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]