listed transaction
Defined in 2 places of the United States Code.
The term “listed transaction” has the meaning given such term by section 6707A(c)(2).
Source
- 2006–present26 U.S.C. § 4965Internal Revenue Code · Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions · 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.
Source
- 2005–present26 U.S.C. § 6707AInternal Revenue Code · Penalty for failure to include reportable transaction information with return · for purposes of this section