federal_register: 2015-07378

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-07378 Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 Rule 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. 2015-03-31 2015 3 https://www.federalregister.gov/documents/2015/03/31/2015-07378/period-of-limitations-on-assessment-for-listed-transactions-not-disclosed-under-section-6011 https://www.govinfo.gov/content/pkg/FR-2015-03-31/pdf/2015-07378.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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