What is an IRS Listed Transaction

Tax Court: IRS Listed Transaction Notice Violated APA

The Tax Court held that the IRS improperly issued Notice 2017-10 because it failed to comply with the notice-and-comment requirements in the APA ...

Watch Out: Malta Pension Plans Become Listed Transaction

Last week, in a government notice of proposed rulemaking (REG-106227-22), US Treasury and the IRS issued proposed regulations that identify ...

IRS Moves to Add Monetized Installment Sale Transactions to Listed ...

The IRS has proposed regulations (Prop. Reg. §1.6011-13[1]) that would add monetized installment sales as a listed transaction, subject to ...

Tax Shelters, Reportable Transaction Penalty, & the Graev ...

The court held that in the case of the assessable penalty of section 6707A, section 6751(b)(1) requires the IRS to obtain written supervisory approval before it ...

Court Boosts Actions to Avoid or Recover a Listed Transaction Penalty

The regulation consequently authorizes the IRS to identify new reportable transactions by spelling out their elements in a "notice" or other ...

The U.S.-Malta Treaty Retirement Account: The IRS' Latest Listed ...

The most recent listed transaction (regarding syndicated conservation easements) was ruled void after the Tax Court found the IRS did not comply with the ...

IRS proposes CRAT strategy as listed transaction - Grant Thornton

IRS proposes CRAT strategy as listed transaction ... The IRS recently issued proposed regulations (REG-108761-22) that would make certain ...

IRS Tax Disclosures: Understanding When and Why to Disclose Tax ...

Listed transactions are transactions that, according to the IRS, are regularly used to avoid taxes. While the “list” of the transactions changes ...

Colo. Code Regs. 39-22-653 - Casetext

A taxpayer who is required to disclose a transaction that is reportable under both subsections 1 and 2 of this rule shall file IRS form 8886. (3)Disclosure by a ...

Misc estate & abusive tax avoidance transactions - IRS

Notice 2009-59 PDF, which contains a list of transactions that the IRS had identified as listed transactions as of 2009. Listed transactions are abusive tax ...

Final Treasury Regulations Explain Listed Transaction Disclosures ...

Included in the covered list of transactions that must be reported to the IRS are "listed transactions," which are defined as those that are the ...

IRS Form 8886 walkthrough (Reportable Transaction ... - YouTube

Subscribe to our YouTube channel: https://www.youtube.com/channel/UCPQFIx80N8_a3MC6Gx9If2g?sub_confirmation=1 Please feel free to check out ...

Transaction Substantially Similar to Listed Transaction, Taxpayer ...

(4) Substantially similar. The term substantially similar includes any transaction that is expected to obtain the same or similar types of tax ...

Listed Transactions Reporting: Conservation Easements - Strafford

"Listed transactions are the same as, or substantially similar to, one of the types of transactions that the IRS has determined to be a tax ...

Basket Option Contracts Notice 2015-73 The Treas - IRS

Therefore, the Treasury Department and the IRS are identifying transactions described in section 2 of this notice as listed transactions. The IRS may assert one ...

IRS to List the Monetized Installment Sale — What Now?

This comes as little surprise. One consequence of the IRS designating a transaction as a listed transaction by regulation is that the government ...

IRS issues proposed regs for monetized installment sales - RSM US

Listed transactions are defined in Reg. section 1.6011-4(b)(2) to include any transaction that is substantially similar to identified ...

IRS Identifies Monetized Installment Sales as Listed Transactions ...

When the dusts settles, the selling taxpayer has loan proceeds that the IRS contends are in substance the cash proceeds from the buyer without ...

Treasury And IRS Issue Guidance On S Corporation, Tax Exempt ...

Participants in a listed transaction who are required to file tax returns must disclose their participation to the IRS. In addition, promoters ...

Tax shelter reporting and disclosure requirements

New York State's reporting requirements for transactions that present the potential for tax avoidance (tax shelters) are similar to federal tax ...