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


### Answer
The term **reportable transaction** is defined in *26 U.S.C. § 6111* as follows -

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

#### Citation:
  - *26 U.S.C. § 6111*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

