← Treasury Federal Register rules

Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing; Correction

tax-irs · IRS · Rule · Published 2010-08-04 · Effective 2010-08-04 · 75 FR 46844

Document

Document number
2010-19097
Federal Register citation
75 FR 46844
CFR reference
26 CFR 53
Type
Rule
Action
Correcting amendment.
Category
tax-irs
Sub-agency
IRS
Publication date
2010-08-04
Effective date
2010-08-04
Treasury docket
TD 9492

Abstract

This document contains correcting amendments to IRS regulations providing guidance under 4965 of the Internal Revenue Code, relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating to certain disclosure obligations with respect to such transactions; and sections 6011 and 6071, relating to the requirement of a return and time for filing with respect to section 4965 taxes. These errors were made when the agency published final regulations (TD 9492) in the Federal Register on Tuesday, July 6, 2010 (75 FR 38700).

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown