{"abstract":"This document contains final regulations under section 6112 of the Internal Revenue Code that provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations affect material advisors responsible for keeping lists under section 6112.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/08/03/07-3787.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"72 FR 43154","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 3, 2007.","disposition_notes":null,"docket_ids":["TD 9352"],"dockets":[],"document_number":"07-3787","effective_on":"2007-08-03","end_page":43157,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/08/03/07-3787.xml","html_url":"https://www.federalregister.gov/documents/2007/08/03/07-3787/ajca-modifications-to-the-section-6112-regulations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/07-3787?publication_date=2007-08-03","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-08-03/07-3787/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":110,"last_updated":"2026-10-23 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-08-03/pdf/07-3787.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-08-03","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/08/03/07-3787.txt","regulation_id_number_info":{"1545-BE28":null},"regulation_id_numbers":["1545-BE28"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T22:18:12Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":43154,"subtype":null,"title":"AJCA Modifications to the Section 6112 Regulations","toc_doc":"Reportable transactions; material advisors obligation to prepare and maintain lists","toc_subject":"Income taxes:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":72}