1545-BG76 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Patented Tax Strategy Transactions

These proposed regulations provide rules relating to the disclosure of reportable transactions under 26 U.S.C. 6011. These proposed regulations add the patented transactions category of reportable transactions. The regulations affect taxpayers participating in the patented transactions category of reportable transactions under 26 U.S.C. 6011, material advisors responsible for disclosing reportable transactions under section 26 U.S.C. 6111, and material advisors responsible for keeping lists under 26 U.S.C. 6112.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 CFR 301 26 U.S.C. 6011 26 U.S.C. 6111 26 U.S.C. 7805 No NPRM 09/26/2007 72 FR 54615 NPRM Comment Period End 12/26/2007 Outlines of Topics Due 01/31/2008 Public Hearing 02/21/2008 Final Action 12/00/2018 REG-129916-07 Drafter attorney: Charles D. Wien (202) 317-5279 Reviewer attorney: Stacy L. Short (202) 317-5279 Treasury attorney: NA CC:PSI No No None No No No No 1545-BG78 Related to Charles Wien D. Attorney 1545 Internal Revenue Service IRS 202 317-5279 855 591-7865 charles.d.wien@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5026, Washington DC 20224