{"data":{"id":"us/26-cfr-301.6033-5","jurisdiction":"us","citation":"26 CFR 301.6033-5","heading":"-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.","body":"(a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5 of this chapter (Income Tax Regulations).\n(b) Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"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":"1a9d0431590b00aa97d30eab23cdd1746fa140b4be58a5779d4b4b7b0474179e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6033-4","next":"us/26-cfr-301.6034-1"},"notice":"GroundRules: Original legal text. Not legal advice."}