Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6112: Material advisors of reportable transactions must keep lists of advisees, etc.
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identifying each person with respect to whom such advisor acted as a material advisor with respect to such transaction, and containing such other information as the Secretary may by regulations require. shall make such list available to the Secretary for inspection upon written request by the Secretary, and except as otherwise provided under regulations prescribed by the Secretary, shall retain any information which is required to be included on such list for 7 years. The Secretary may prescribe regulations which provide that, in cases in which 2 or more persons are required under subsection (a) to maintain the same list (or portion thereof), only 1 person shall be required to maintain such list (or portion).
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