§ 31.6011-4. Requirement of statement disclosing participation in certain transactions by taxpayers.

Other regulations under § 6011

• § 1.6011-1 General requirement of return, statement, or list.
• § 1.6011-2 Returns, etc., of DISC's and former DISC's.
• § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
• § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 1.6011-5 Required use of magnetic media for corporate income tax returns.
• § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
• § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
• § 1.6011-9 Syndicated conservation easement listed transactions.
• § 1.6011-10 Micro-captive listed transaction.
• § 1.6011-11 Micro-captive transaction of interest.
• § 1.6011-15 Charitable remainder annuity trust listed transaction.
• § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
• § 20.6011-1 General requirement of return, statement, or list.
• § 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 25.6011-1 General requirement of return, statement, or list.
• § 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 28.6011-1 Returns.
• § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
• § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
• § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
• § 31.6011(a)-3A Returns of the railroad unemployment repayment tax.
• § 31.6011(a)-4 Returns of income tax withheld.
• § 31.6011(a)-5 Monthly returns.
• § 31.6011(a)-6 Final returns.
• § 31.6011(a)-7 Execution of returns.
• § 31.6011(a)-8 Composite return in lieu of specified form.
• § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
• § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
• § 31.6011(b)-1 Employers' identification numbers.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. August 3, 2007Issued by T.D. 9350 (72 FR 43154)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6001-3 Additional records under Railroad Retirement Tax Act.
• § 31.6001-4 Additional records under Federal Unemployment Tax Act.
• § 31.6001-5 Additional records in connection with collection of income tax at source on wages.
• § 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
• § 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
• § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
• § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
• § 31.6011(a)-3A Returns of the railroad unemployment repayment tax.