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26 U.S.C. § 6111

Disclosure of reportable transactions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6111, Disclosure of reportable transactions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464040
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Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth— For purposes of this section: The term “material advisor” means any person— For purposes of subparagraph (A), the threshold amount is— The term “reportable transaction” has the meaning given to such term by section 6707A(c). The Secretary may prescribe regulations which provide—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.