Par. 2. Section 301.6011-6 is added to read as follows:
(a) Statement required. Each series and series organization (as defined in paragraph (b) of this section) shall file a statement for each taxable year containing the identifying information with respect to the series or series organization as prescribed by the Internal Revenue Service for this purpose and shall include the information required by the statement and its instructions.
(b) Definitions —(1) Series. The term series has the same meaning as in § 301.7701-1(a)(5)(viii)(C).
(2) Series organization. The term series organization has the same meaning as in § 301.7701-1(a)(5)(viii)(A).
(c) Effective/applicability date. This section applies to taxable years beginning after the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register .