# Confidential Transactions
> **IRS** · Final regulations. · Published 2003-12-30 · Effective 2003-12-29 · 68 FR 75128
## Document
- **Document number:** 03-31900
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 75128
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-12-30
- **Effective date:** 2003-12-29
- **Treasury docket:** TD 9108
## Abstract

These final regulations modify and clarify the rules relating to confidential transactions under the Income Tax Regulations, and make minor conforming changes to the list maintenance rules under the Procedure and Administration Regulations. These regulations affect taxpayers participating in reportable transactions and persons responsible for maintaining and furnishing lists of investors in reportable transactions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/30/03-31900/confidential-transactions)
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