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Internal Revenue Service (I.R.S.) Notice LISTED TRANSACTIONS Released: September 24, 2004 This notice sets out transactions that have been identified by the Department of the Treasury and the IRS as “listed transactions” for purposes of the regulations under sections 6011 and 6111 of the Code. Notice 2003-76 supplemented and superseded. SECTION 1. PURPOSE This notice updates the list of transactions that have been determined by the Internal Revenue Service to be “listed transactions” for purposes...