There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.
§11-10E-3. "Tax avoidance transaction" defined.
§11-10E-3. "Tax avoidance transaction" defined.For purposes of this article, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal or state income tax or both. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).
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