Regulations on Abusive Tax Shelters and Transactions
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AJCA Modifications to Disclosure of Reportable Transactions and List Maintenance Requirements
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- 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.
- 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
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§ 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 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: 2013-01-23
