# Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011
> **IRS** · Final regulations. · Published 2015-03-31 · Effective 2015-03-31 · 80 FR 16973
## Document
- **Document number:** 2015-07378
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 16973
- **CFR reference:** 26 CFR 301
- **Publication date:** 2015-03-31
- **Effective date:** 2015-03-31
- **Treasury docket:** TD-9718
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/03/31/2015-07378/period-of-limitations-on-assessment-for-listed-transactions-not-disclosed-under-section-6011)
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