{"data":{"id":"us/26-cfr-26.6011-4","jurisdiction":"us","citation":"26 CFR 26.6011-4","heading":"-4 Requirement of statement disclosing participation in certain transactions by taxpayers.","body":"(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.\n(b) Effective/applicability date. This section applies to listed transactions and transactions of interest entered into on or after November 14, 2011.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f24fa81b2256cfd76ccb6282d927abb3100d62a3841d6137e6a1816263846c8d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-26.2663-2","next":"us/26-cfr-26.6060-1"},"notice":"GroundRules: Original legal text. Not legal advice."}