listed transaction
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4965 — for purposes of this section
The term “listed transaction” has the meaning given such term by section 6707A(c)(2).
26 U.S.C. § 6707A — for purposes of this section
The term “listed transaction” means a reportable transaction which is the same as, or substantially similar to, a transaction specifically identified by the Secretary as a tax avoidance transaction for purposes of section 6011.