# 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
> **IRS** · Correcting amendment. · Published 2010-08-04 · Effective 2010-08-04 · 75 FR 46844
## Document
- **Document number:** 2010-19097
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 46844
- **CFR reference:** 26 CFR 53
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2010/08/04/2010-19097/excise-taxes-on-prohibited-tax-shelter-transactions-and-related-disclosure-requirements-disclosure)
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