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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.6033-5

§ 301.6033-5. Disclosure by tax-exempt entities that are parties to certain reportable transactions.

63 words·~1 min read·/us/cfr/t26/s§ 301.6033-5·

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(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]
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  • T.D. 9492
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§ 301.6033-5
Disclosure by tax-exempt entities that are parties to certain reportable transactions.
Treas. Dec.T.D. 9492
Cites 1Cited by 0 across 0 sources
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