[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6011-4]

[Page 242]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6011-4  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 excise tax under 
chapter 42 of subtitle D of the Internal Revenue Code (relating to 
private foundations and certain other tax-exempt organizations), 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]