26 C.F.R. § 301.6033-5

Disclosure by tax-exempt entities that are parties to certain reportable transactions.

Last amended: 2016Year: 2026Length: 63 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 301.6033-5 (2026)

(a) In general. For provisions relating to the requirement of the disclosure by a tax-exempt entity that it is a party to certain reportable transactions, see § 1.6033-5 of this chapter (Income Tax Regulations). (b) Effective date/applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006. [T.D. 9492, 75 FR 38710, July 6, 2010]
Cross-references to the CFR
1.6033-5
26 C.F.R. § 301.6033-5: Disclosure by tax-exempt entities that are parties to certain reportable transactions. | Justis AI