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Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations relating to the penalty under section 6708 of the Internal Revenue Code for failing to make available lists of advisees with respect to reportable transactions. Section 6708 imposes a penalty upon material advisors for failing to make available to the Secretary, upon written request, the list required to be maintained by section 6112 of the Internal Revenue Code within 20 business days after the date of such request. The final regulations primarily affect individuals and entities who are material advisors, as defined in section 6111 of the Internal Revenue Code. This book contains: - The complete text of the Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section