Internal Revenue Service, Treasury § 301.6114–1Designation Agreement • January 10th, 2020
Contract Type FiledJanuary 10th, 2020
Internal Revenue Service, Treasury § 301.6114–1Designation Agreement • July 1st, 2013
Contract Type FiledJuly 1st, 2013eral, this section applies to trans- actions with respect to which a mate- rial advisor makes a tax statement under § 301.6111–3 on or after August 3, 2007. However, this section applies to transactions of interest entered into on or after November 2, 2006, with respect to which a material advisor makes a tax statement under § 301.6111–3 on or after November 2, 2006. Paragraphs (b)(1), (c)(3), (c)(12), and (f) of this sec- tion apply to transactions with respect to which a material advisor makes a tax statement under § 301.6111–3 after November 14, 2011. Otherwise, the rules