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View Section 6707A: Penalty for failure to include reportable transaction . (e )(2)(C). Pub. L. 110-172 substituted "section 6662A(e)(2)(B)" for "section .
Sep 9, 2011 – As mentioned above, VCI 2 only relates to taxpayers with . (iii) any listed transaction as defined under IRC Section 6707A(c)(2), (iv) any .
Mar 24, 2011 – 6707A(c)(1) with respect to which the requirements of Code Sec. 6664(d)(2)(A) are not met; (c) a listed transaction, as defined in Code Sec. .
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FindLaw provides 26 U.S.C. § 6707A : US Code - Section 6707A: Penalty for . any reportable transaction and would (but for section 6662A(e)(2)(C)) have been .
Jan 15, 2011 – (2) For taxpayers that have a reportable transaction, as defined in Section 6707A( c)(1) of the Internal Revenue Code, with respect to which the .
(2) Section 6707A(c)(2) [Section 6707A(c)(2) of the Internal Revenue Code] of the Internal Revenue Code is modified to include listed transactions within .
4 days ago – (1) Listed transactions within the meaning of section 6707A(c)(2), including subsequently listed transactions described in paragraph (b) of this .
. as defined in Section 6707A(c)(1) of the Internal Revenue Code with respect to which the requirements of Section 6664(d)(2)(A) of the Internal Revenue Code .
(3) For transactions entered into on or after February 28, 2000, that become listed transactions (as defined under Section 6707A(c)(2) of the Internal .
(C) is required to pay a penalty under section 6662 (h) with respect to any .
Jan 15, 2011 – 2 USC - The Congress . Revenue Code are not met, any .
Sep 11, 2008 – The term ``listed transaction'' is defined in section 6707A(c) of the Code and Sec. 1.6011-4(b)(2) of this chapter. (c) Assessment of the .
6707A. Penalty for failure to include reportable transaction information with return . (2) Maximum penalty . to pay a penalty under section 6662A with respect to any reportable transaction at a rate prescribed under section 6662A (c), or .
Sep 6, 2011 – (2) Listed transaction. The term “listed transaction” is defined in section 6707A(c)( 2) of the Code and §1.6011-4(b)(2) of this chapter. .
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Nov 20, 2008 – 6707A(c)(2) LISTED TRANSACTION. --The term "listed transaction" means a . 6707A(e)(2)(C) is required to pay a penalty under section .
May 11, 2009 – 6707A(c)(2) LISTED TRANSACTION. --The term "listed transaction" means a reportable transaction which is the same as, or substantially .
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Sep 10, 2008 – 6707A provides a monetary penalty for the failure to include on any . must disclose their liability for §6707A(b)(2), § 6707A(e), § 6662A(c), .
Jump to THE AMERICAN JOBS CREATION ACT OF 2004: Section 6707A(b)(2) provides that the penalty for . but for the application of section 6662A(e)(2)(c)(ii). .
Nov 19, 2008 – 6707A(c)(2) - The term "listed transaction" means a reportable transaction which is the same as, or substantially similar to, a transaction .
Jul 5, 2007 – 6707A(c)(2)) and reportable transactions under Sec. 6707A(c)(1). Nonprofit Excise Tax. There are two potential levels of tax on a nonprofit .
Aug 15, 2005 – Section 6707A(b)(2) provides that for a listed transaction, the . Section 6662A(c) increases the penalty rate to 30-percent for the portion of any .
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See IRC section 6707A(c)(2). Qualified amended return: Treas. Reg. 1.6664-2T .
(2) A reportable transaction, as defined in Section 6707A(c)(1) of the Internal Revenue Code, with respect to which the requirements of Section 6664(d)(2)(A) of .
Aug 1, 2011 – Tax Shelter – IRC 6662(d)(2)(C); Reportable transaction not .
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Tax shelter as defined under Internal Revenue Code (IRC) Section 6662(d)(2)(C) ,; Reportable transaction as defined under IRC Section 6707A(c)(1) that is not .
Sep 7, 2011 – (2) Listed transaction. The term “listed transaction” is defined in section 6707A(c)( 2) of the Code and § 1.6011-4(b)(2) of this chapter. .
6707A(c)(2) LISTED TRANSACTION. --The term "listed transaction" means a reportable transaction which is the same as, or substantially similar to, a transaction .
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Jul 5, 2007 – 6707A(c)(2)) and reportable transactions under Sec. 6707A(c)(1). Nonprofit Excise Tax. There are two potential levels of tax on a nonprofit .
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Aug 11, 2011 – A tax shelter as defined in IRC § 6662(d)(2)(C); A reportable transaction, as defined in IRC § 6707A(c)(1), that is not properly disclosed; A listed .
Jul 12, 2011 – . and/or (2) abusive tax avoidance transactions in exchange for relief of . transactions (as defined in IRC §6707A(c)(2)), gross misstatements .
[IRC 6707A(c)(2)]. Tax code section 6011 provides very broad authority to the IRS to require taxpayers to submit returns and information prescribed by the .
Sep 11, 2008 – (2) Listed transaction. The term “listed transaction” is .
(C) is required to pay a penalty under section 6662 (h) with respect to any reportable transaction and would (but for section 6662A (e)(2)(B)) have been subject .
Section 6707A(d)(2) provides that the Commissioner's determination whether .
Jump to Statute: SEC. 6707A. PENALTY FOR FAILURE TO INCLUDE REPORTABLE . to any reportable transaction and would (but for section 6662A(e)(2)(C)) .
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