# Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011; Correction
> **IRS** · Correcting amendments. · Published 2015-04-28 · Effective 2015-04-28 · 80 FR 23443
## Document
- **Document number:** 2015-09710
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 23443
- **CFR reference:** 26 CFR 301
- **Publication date:** 2015-04-28
- **Effective date:** 2015-04-28
- **Treasury docket:** TD 9718
## Abstract

This document contains corrections to final regulations (TD 9718) that were published in the Federal Register on Tuesday, March 31, 2015 (80 FR 16973). The 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 taxpayer failed to disclosed as required under section 6011.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/04/28/2015-09710/period-of-limitations-on-assessment-for-listed-transactions-not-disclosed-under-section-6011)
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