Listed transaction means a reportable transaction that is the same as, or substantially similar to, a transaction or arrangement specifically identified as a listed transaction by the:
Listed transaction means any of the following transactions:
Listed transaction has the meaning set forth in Section 7.7(g).
Examples of Listed transaction in a sentence
A Listed transaction within theA funding improvement plan is a meaning of section 6707A(c)(2).
The termreportable transaction is defined in§ 1.6011–4(b)(1) of this chapter.(2) Listed transaction.
A Listed transaction within the include a stock appreciation right, Secretary of the Treasury may, meaning of section 6707A(c)(2).
Complete this part for eachpart in the excess benefit transactions Listed transaction.
Listed transaction" means a reportable transaction that is the same as, or substantially similar to, a transaction or arrangement specifically identified by the Director as a tax avoidance transaction through notice, regulation, bulletin or other form of official Department guidance.
More Definitions of Listed transaction
Listed transaction means a transaction:
Listed transaction means any transaction that is the same as or substantially similar to one of the types of transactions that the Internal Revenue Service has identified (by notice, regulation, other form of published guidance or otherwise) as a "listed transaction" pursuant to Treasury Regulation Section 1.6011-4(b)(2).
Listed transaction means a transaction described in section 6707A(c)(2) and §1.6011-4(b)(2) of this chapter.
Listed transaction means a transaction that:
Listed transaction means a transaction that is:
Listed transaction means a transaction that is the same as or substantially similar to one of the types of transactions that the Internal Revenue Service has determined to be a tax avoidance transaction and identified by notice, regulation, or other form of published guidance as a listed transaction.
Listed transaction means a trans- action described in section 6707A(c)(2) and § 1.6011–4(b)(2) of this chapter.