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26 U.S.C. § 6112

Material advisors of reportable transactions must keep lists of advisees, etc.

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

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26 U.S.C. § 6112, Material advisors of reportable transactions must keep lists of advisees, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464041
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Full text

Each material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under section 6111 with respect to such transaction) maintain (in such manner as the Secretary may by regulations prescribe) a list— Any person who is required to maintain a list under subsection (a) (or was required to maintain a list under subsection (a) as in effect before the enactment of the American Jobs Creation Act of 2004)— The Secretary may prescribe regulations which provide that, in cases in which 2 or more persons are required under subsection (a) to maintain the same list (or portion thereof), only 1 person shall be required to maintain such list (or portion).

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.