### Question
Can you define what affected taxable year means?


### Answer
**Affected taxable year** is defined as the following in *26 U.S.C. § 6038A*:

> any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates

#### Citation:
  - *26 U.S.C. § 6038A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

