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Regulations on Abusive Tax Shelters and Transactions
AJCA Modifications to Disclosure of Reportable Transactions and List Maintenance Requirements
Highlights of Final Regulations
Final Regulations under Section 6011
Final Regulations under Section 6111
Final Regulations under Section 6112
§ 1.6011–4
Requirement of statement disclosing participation in certain transactions by taxpayers
Taxpayers Required to Disclose Certain Transactions (7-04)
-- LMSB Fact Sheet -- A description of the types of transactions that taxpayers must disclose to IRS in accordance with Treasury regulations.
§ 301.6111–1T
Questions and answers relating to tax shelter registration
§ 301.6111–2
Confidential corporate tax shelters
§ 301.6112–1
Requirement to prepare, maintain and furnish lists with respect to potentially abusive tax shelters
§ 301.6707–1T
Questions and answers relating to penalties for failure to furnish information regarding tax shelters
TD 8875
Tax Shelter Rules, List Maintenance (CB Feb 2000)
TD 8876
Tax Shelter Rules, Confidential Corporate Tax Shelter Registrations (CB Feb 2000)
TD 8877
Tax Shelter Rules, Corporate Disclosures (CB Feb 2000)
TD 8896
Modification to Tax Shelter Rules I (CB Aug 2000)
TD 8961
Modification to Tax Shelter Rules II (CB Aug 2001)
TD 9000
Modification to Tax Shelter Rules III (CB Jun 2002)
TD 9017
Tax Shelter Rules, Disclosure (CB Oct 2002)
TD 9018
Tax Shelter Rules, List Maintenance (CB Oct 2002)
TD 9028
Third Party Contacts (CB Dec 2002)
TD 9108
Confidential Transactions
TD 9109
Defenses to the Imposition of Accuracy-Related Penalty
REG 122379-02
Practice Before the IRS
Page Last Reviewed or Updated: October 16, 2008