federal_register: 2011-22853

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2011-22853 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 Rule 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. 2011-09-07 2011 9 https://www.federalregister.gov/documents/2011/09/07/2011-22853/section-6707a-and-the-failure-to-include-on-any-return-or-statement-any-information-required-to-be https://www.govinfo.gov/content/pkg/FR-2011-09-07/pdf/2011-22853.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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