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Text of Restated List of 'Listed Transactions' Issued by IRS (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 10, 2003
4 pages; to be published in the I.R. Bulletin on 12/8/2003. Excerpt: Transactions that are the same as or substantially similar to transactions described in the list below have been determined by the Service to be tax avoidance transactions and are 'listed transactions' ... [T]axpayers may need to disclose their participation in these listed transactions ... and promoters (or other persons responsible for registering tax shelter transactions) may need to register these transactions ...
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