Bulletin No. 2002–45 November 12, 2002

T.D. 9017, page 815. REG–103735–00, page 832. Temporary and proposed regulations under section 6011 of the Code modify the disclosure requirements relating to reportable transactions. Six new provisions are added pursuant to section 6011 requiring the disclosure of listed transactions that are related to estate, gift, employment, and pension and exempt organizations excise tax. A public hearing on the proposed regulations is scheduled for December 11, 2002.

T.D. 9018, page 823. REG–103736–00, page 834. Temporary and proposed regulations under section 6112 of the Code modify the requirement for sellers and organizers to maintain lists or persons in potentially abusive tax shelters. A public hearing on the proposed regulations is scheduled for December 11, 2002.