# Tax Shelter Disclosure Statements
> **IRS** · Temporary regulations. · Published 2000-03-02 · Effective 2000-02-28 · 65 FR 11205
## Document
- **Document number:** 00-4842
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 11205
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-02
- **Effective date:** 2000-02-28
- **Treasury docket:** TD 8877
## Abstract

This document contains temporary regulations requiring certain corporate taxpayers to file a statement with their Federal corporate income tax return under section 6011(a). The temporary regulations affect corporations participating in certain reportable transactions. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in REG-103735-00 published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/02/00-4842/tax-shelter-disclosure-statements)
---
*AI Analytics · CC0 1.0*