26 CFR § 54.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
---
identifier: "/us/cfr/t26/s54.6011-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.6011-4"
section_name: "Requirement of statement disclosing participation in certain transactions by taxpayers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE TAXES"
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, unless otherwise noted."
cfr_part: "54"
---
# 54.6011-4 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 (see § 601.601(d)(2)(ii)(*b*) of this chapter), and the listed transaction or transaction of interest involves an excise tax under chapter 43 of subtitle D of the Internal Revenue Code (relating to qualified pension, etc., plans) the transaction must be disclosed in the manner stated in such published guidance.
(b) *Effective/applicability date.* This section applies to listed transactions entered into on or after January 1, 2003. This section applies to transactions of interest entered into on or after November 2, 2006.
[T.D. 9350, 72 FR 43154, Aug. 3, 2007]