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TREAS/IRS RIN: 1545-BG18 Publication ID: Fall 2010 
Title: Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements 
Abstract: These regulations provide guidance under section 4965 of the Internal Revenue Code relating to excise taxes on prohibited tax shelter transactions to which tax-exempt entities are parties, as well as guidance under sections 6033(a)(2) and 6011(g) of the Internal Revenue Code relating to disclosure obligations with respect to such transactions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 53.4965    26 CFR 53.6071-1    26 CFR 54.6011-1    26 CFR 301.6011(g)-1    26 CFR 301.6033-5    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/06/2007  72 FR 36927   
NPRM Comment Period End  10/04/2007    
Final Action Completed by TD 9492  07/06/2010  75 FR 38700   
Additional Information: REG-142039-06, related to REG-139268-06 Drafting attorney: Benjamin W. Akins (202) 622-1124 Reviewing attorney: Taina Edlund (202) 622-6070 Treasury attorney: Bryon Christensen (202) 622-1335 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG19, Related to 1545-BG20, Related to 1545-BG95 
Agency Contact:
Benjamin W. Akins
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-1124
Fax:202 622-1036
Email: benjamin.w.akins@irscounsel.treas.gov