This document contains final regulations relating to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that a taxpayer failed to disclose as required under section 6011. These final regulations affect taxpayers who fail to disclose listed transactions in accordance with section 6011.
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Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011
This document contains final regulations relating to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) of the Internal Revenu...
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80 FR 16973
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“Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011,” thefederalregister.org (March 31, 2015), https://thefederalregister.org/documents/2015-07378/period-of-limitations-on-assessment-for-listed-transactions-not-disclosed-under-section-6011.