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Highlights of Final Section 6011 Regulations: New reportable transaction category for “transactions of interest” (TOI) which is a transaction that IRS and Treasury believe has a potential for tax avoidance, but for which they lack enough information to determine whether the transaction should be identified specifically as a tax avoidance ...
20 wrz 2024 · Section 6111 - Disclosure of reportable transactions. (a) In general. Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth-.
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Shortly thereafter, on 8 December 2022, Treasury and the IRS issued proposed regulations under section 6011 that identify syndicated conservation easement transactions with a charitable contribution deduction in excess of 2.5 times the initial investment as listed transactions required to be disclosed by taxpayers, similar to the disclosure ...
1 lis 2006 · This document amends 26 CFR parts 1 and 301 by modifying the rules relating to the disclosure of reportable transactions under sections 6011 and 6111 and the list maintenance rules under section 6112.
