nondisclosed noneconomic substance transaction
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6662 — in this section
For purposes of this subsection, the term “nondisclosed noneconomic substance transaction” means any portion of a transaction described in subsection (b)(6) with respect to which the relevant facts affecting the tax treatment are not adequately disclosed in the return nor in a statement attached to the return.