Data / Federal rules / 2025-00393
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
The Internal Revenue Service published this final rule in the Federal Register on January 14, 2025. It took effect on January 14, 2025.
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What the agency says
This document contains final regulations that identify transactions that are the same as, or substantially similar to, certain micro-captive transactions as listed transactions, a type of reportable transaction, and certain other micro-captive transactions as transactions of interest, another type of reportable transaction. Material advisors and certain participants in these listed transactions and transactions of interest are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The final regulations affect participants in these transactions as well as material advisors.
Key facts
- Document number
- 2025-00393
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 14, 2025
- Takes effect
- January 14, 2025
- Dates
- Effective date: These regulations are effective on January 14, 2025.
- Docket
- TD 10029
- Regulation ID (RIN)
- 1545-BQ44
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 30
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in January 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.