# Tax Shelter Regulations
> **IRS** · Final regulations. · Published 2003-03-04 · Effective 2003-02-28 · 68 FR 10161
## Document
- **Document number:** 03-4958
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 10161
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-04
- **Effective date:** 2003-02-28
- **Treasury docket:** TD 9046
## Abstract

These regulations finalize the rules relating to the filing by certain taxpayers of a disclosure statement with their Federal tax returns under section 6011(a), the rules relating to the registration of confidential corporate tax shelters under section 6111(d), and the rules relating to the list maintenance requirements under section 6112. These regulations affect taxpayers participating in reportable transactions, persons responsible for registering confidential corporate tax shelters, and organizers and sellers of potentially abusive tax shelters.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/04/03-4958/tax-shelter-regulations)
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