### Question
How is the "listed transaction" defined?


### Answer
The term **listed transaction** is defined in *26 U.S.C. § 4965* as follows -

> given such term by section 6707A(c)(2).

#### Citation:
  - *26 U.S.C. § 4965*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter F-Tax Shelter Transactions**

