Bulletin No. 2007-38 September 17, 2007

T.D. 9350, page 607. Final regulations under section 6011 of the Code modify and clarify the rules relating to the disclosure of reportable transactions under regulations section 1.6011–4. The regulations also make conforming changes to the disclosure rules under regulations sections 20.6011–4, 25.6011–4, 31.6011–4, 53.6011–4, 54.6011–4, and 56.6011–4. These regulations affect taxpayers who must disclose transactions under section 6011 and material advisors under sections 6111 and 6112.