GroundRules
W. Va. Code § 11-10E-3: "Tax avoidance transaction" defined.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.
For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
Collected 2026-09-06T00:21:30Z. Source file · JSON