{"data":{"id":"us-wv/w.-va.-code-11-10e-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10E-3","heading":"\"Tax avoidance transaction\" defined.","body":"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).","path":["CHAPTER 11. TAXATION.","ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM."],"source_url":"https://code.wvlegislature.gov/11-10E-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:30Z","sha256":"1b594cf0bba70164c7518acb1fd1891bac0c22c9441ee4a197a8eb9a64dc8e84","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10e-2","next":"us-wv/w.-va.-code-11-10e-4"},"notice":"GroundRules: Original legal text. Not legal advice."}