federal_register: 2015-21259

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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
2015-21259 Reportable Transactions Penalties Under Section 6707A Proposed Rule This document contains proposed regulations that provide guidance regarding the amount of the penalty under section 6707A of the Internal Revenue Code (Code) for failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. The proposed regulations are necessary to clarify the amount of the penalty under section 6707A, as amended by the Small Business Jobs Act of 2010. The proposed regulations would affect any taxpayer who fails to properly disclose participation in a reportable transaction. 2015-08-28 2015 8 https://www.federalregister.gov/documents/2015/08/28/2015-21259/reportable-transactions-penalties-under-section-6707a https://www.govinfo.gov/content/pkg/FR-2015-08-28/pdf/2015-21259.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance regarding the amount of the penalty under section 6707A of the Internal Revenue Code (Code) for failure to include on any return or statement any information required to be disclosed... 1545-BK62

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