“Threshold amount” means the following: 1.
(1)#
In the case of a reportable transaction, not including a listed transaction, from which the tax benefits are provided primarily to an individual, $50,000.
(2)#
In the case of a listed transaction from which the tax benefits are provided primarily to an individual, $10,000.
(3)#
In the case of a reportable transaction, not including a listed transaction, from which the tax benefits are provided primarily to an entity and not an individual, $250,000.
(4)#
In the case of a listed transaction, from which the tax benefits are provided primarily to an entity and not an individual, $25,000.