Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
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§ 301.6033-5T Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary).
(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 §1.6033–5T of this chapter (Income Tax Regulations).
(b) Effective date —(1) Applicability date. This section applies with respect to transactions entered into by a tax-exempt entity after May 17, 2006.
(2) Expiration date. This section will expire on July 5, 2010.
[T.D. 9335, 72 FR 36871, July 6, 2007]
