Treasury Regulations · 26 CFR
§ 53.4965-3. Prohibited tax shelter transactions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4965
Cite as 26 CFR § 53.4965-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 6, 2010 by T.D. 9492
- Issued under
- 26 U.S.C. § 4965
- Length
- 215 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 5
[T.D. 9492, 75 FR 38702, July 6, 2010]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 6707A Penalty for failure to include reportable transaction information with return
Regulations it cites
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 53.4965-9 Effective/applicability dates.
Cited by 5 other regulations
- § 53.4965-1 Overview.
- § 53.4965-6 Meaning of “knows or has reason to know”.
- § 53.4965-7 Taxes on prohibited tax shelter transactions.
- § 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
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.
- Issued by T.D. 9492 (75 FR 38702)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart K Second Tier Excise Taxes
Nearby sections
- § 53.4961-2 Court proceedings to determine liability for second tier tax.
- § 53.4963-1 Definitions.
- § 53.4965-1 Overview.
- § 53.4965-2 Covered tax-exempt entities.
- § 53.4965-3 Prohibited tax shelter transactions.
- § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
- § 53.4965-5 Entity managers and related definitions.
- § 53.4965-6 Meaning of “knows or has reason to know”.
- § 53.4965-7 Taxes on prohibited tax shelter transactions.