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The regulations provide guidance on the requirement under section 6112 to maintain a list of investors in potentially abusive tax shelters.
As per Regulations section 301.6112-1(b)(1), the Form provides material advisors a format for preparing and maintaining the itemized statement component of the list with respect to a reportable transaction. This Form contains space for all of the elements required by Regulations section 301.6112-1(b)(3)(i). Material advisors may use this Form as a template for creating a similar form on a software program used by the material advisor. If a material advisor is required to maintain a list under a prior version of the regulations, this Form may be modified or a similar form containing all the information required under the prior version of the regulations may be created and used. |
Form #:
13976
Agency:
Department of the Treasury
Bureau:
Internal Revenue Service
Common Name:
REG-103736-00 (Final) Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters
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Form Only
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0
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19
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[4] Fillable + Fileable
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