Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction

tax-irs · IRS · Rule · Published 2011-09-07 · Effective 2011-09-07 · 76 FR 55256

Document

Document number: 2011-22853
Federal Register citation: 76 FR 55256
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2011-09-07
Effective date: 2011-09-07
Treasury docket: TD 9550

Abstract

This document contains final regulations that provide guidance regarding section 6707A of the Internal Revenue Code (Code) with respect to the penalties applicable to the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. These final regulations reflect amendments under the Small Business Jobs Act of 2010 that revise the penalty calculation.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown