Listed Transactions

2.2.4              Disclosure Requirements

Transactions that are the same as or substantially similar to the transactions described in Notice 95-34 are listed transactions for purposes of the tax shelter disclosure, registration, and list maintenance requirements. See Notice 2000-15, 2000-1 C.B. 826, (supplemented and superseded by Notice 2001-51, 2001-2 C.B. 190), §1.6011-4(b)(2) of the Income Tax Regulations, and §§301.6111-2(b)(2) and 301.6112-1(b)(2) of the Procedure and Administration Regulations.