SECTION 3. SCOPE
Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to taxpayers that may be required to disclose reportable transactions under § 1.6011–4, material advisors that may be required to disclose reportable transactions under § 6111, as amended by § 815 of the American Jobs Creation Act of 2004, P.L. 108–357, 118 Stat. 1418 (October 22, 2004), and material advisors that may be required to maintain lists under former and new § 6112.
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