subsequently listed transaction
Defined in 1 place of the United States Code.
The term “subsequently listed transaction” means any transaction to which a tax-exempt entity is a party and which is determined by the Secretary to be a listed transaction at any time after the entity has become a party to the transaction. Such term shall not include a transaction which is a prohibited reportable transaction at the time the entity became a party to the transaction.
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