# AJCA Modifications to the Section 6112 Regulations
> **IRS** · Final regulations. · Published 2007-08-03 · Effective 2007-08-03 · 72 FR 43154
## Document
- **Document number:** 07-3787
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 43154
- **CFR reference:** 26 CFR 301
- **Publication date:** 2007-08-03
- **Effective date:** 2007-08-03
- **Treasury docket:** TD 9352
## Abstract

This document contains final regulations under section 6112 of the Internal Revenue Code that provide the rules relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions. These regulations affect material advisors responsible for keeping lists under section 6112.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/03/07-3787/ajca-modifications-to-the-section-6112-regulations)
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