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Internal Revenue Bulletin:  2007-38 

September 17, 2007 


Table of Contents

T.D. 9350 T.D. 9350

Final regulations under section 6011 of the Code modify and clarify the rules relating to the disclosure of reportable transactions under regulations section 1.6011-4. The regulations also make conforming changes to the disclosure rules under regulations sections 20.6011-4, 25.6011-4, 31.6011-4, 53.6011-4, 54.6011-4, and 56.6011-4. These regulations affect taxpayers who must disclose transactions under section 6011 and material advisors under sections 6111 and 6112.

REG-116215-07 REG-116215-07

Proposed regulations provide rules relating to information made available by the IRS for public inspection under section 6104(a) of the Code and materials that are made publicly available under section 6110.

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