{"iri":"https://lexicon.financial/legal/tax/irs/Pub334/ReportableTransaction","label":"Reportable transaction","definition":"A transaction the IRS has identified as having a potential for tax avoidance or evasion (listed transactions, confidential transactions, contractual-protection transactions, loss transactions, transactions of interest). Disclosed annually on Form 8886; failure to disclose triggers penalties.","license":"https://www.usa.gov/government-copyright","source":"irs","source_url":"https://www.irs.gov/publications/p334"}