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.