For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
Structure West Virginia Code
Article 10E. Tax Shelter Voluntary Compliance Program
§11-10E-2. Tax Shelter Voluntary Compliance Program
§11-10E-3. &Quot;tax Avoidance Transaction" Defined
§11-10E-4. Use of Evidence of Participation in the Program
§11-10E-5. Reportable Transactions
§11-10E-6. Failure to Register Tax Shelter or Maintain List
§11-10E-7. Promoting Tax Shelters