26 CFR § 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
---
identifier: "/us/cfr/t26/s26.6011-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 26.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers."
title_number: 26
title_name: "Internal Revenue"
section_number: "26.6011-4"
section_name: "Requirement of statement disclosing participation in certain transactions by taxpayers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "26"
part_name: "GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805 and 26 U.S.C. 2663."
regulatory_source: "T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted."
cfr_part: "26"
---
# 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
(a) *In general.* If a transaction is identified as a *listed transaction* or a *transaction of interest* as defined in § 1.6011-4 of this chapter by the Commissioner in published guidance, and the listed transaction or transaction of interest involves a tax on generation-skipping transfers under chapter 13 of subtitle B of the Internal Revenue Code, the transaction must be disclosed in the manner stated in such published guidance.
(b) *Effective/applicability date.* This section applies to listed transactions and transactions of interest entered into on or after November 14, 2011.
[T.D. 9556, 76 FR 70341, Nov. 14, 2011]