Announcement 2023-11, page 798.

This announcement notifies the public that a proposed regulation is being issued that identifies certain micro-captive

Finding Lists begin on page ii.

transactions as listed transactions within the meaning of § 1.6011-4(b)(2) of the Income Tax Regulations, and that certain other micro-captive transactions are being identified as transactions of interest within the meaning of § 1.60114(b)(6).