# Requirements To Maintain List of Investors in Potentially Abusive Tax Shelters
> **IRS** · Temporary regulations. · Published 2000-03-02 · Effective 2000-02-28 · 65 FR 11211
## Document
- **Document number:** 00-4846
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 11211
- **CFR reference:** 26 CFR 301
- **Publication date:** 2000-03-02
- **Effective date:** 2000-02-28
- **Treasury docket:** TD 8875
## Abstract

This document contains temporary regulations requiring the maintenance of lists of investors in potentially abusive tax shelters described in section 6112. The temporary regulations affect organizers of potentially abusive tax shelters. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in REG- 103736-00 published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/02/00-4846/requirements-to-maintain-list-of-investors-in-potentially-abusive-tax-shelters)
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