# AJCA Modifications to the Section 6111 Regulations
> **IRS** · Final regulations. · Published 2007-08-03 · Effective 2007-08-03 · 72 FR 43157
## Document
- **Document number:** 07-3788
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 43157
- **CFR reference:** 26 CFR 301
- **Publication date:** 2007-08-03
- **Effective date:** 2007-08-03
- **Treasury docket:** TD 9351
## Abstract

This document contains final regulations under section 6111 of the Internal Revenue Code that provide the rules relating to the disclosure of reportable transactions by material advisors. These regulations affect material advisors responsible for disclosing reportable transactions under section 6111 and material advisors responsible for keeping lists under section 6112.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/03/07-3788/ajca-modifications-to-the-section-6111-regulations)
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