listed transaction
A term to know.
A transaction that is the same as or substantially similar to one of the types of transactions that the IRS has determined to be a tax avoidance transaction and identified as such by IRS Notice, Regulation, or other form of published guidance. See, in particular, Reg. Sec. 1.6011-4.
Synonyms:
list transactions
Synonyms list
(a comma-separated list)
list transactions