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TREAS/IRS RIN: 1545-BG76 Publication ID: Spring 2019 
Title: Patented Tax Strategy Transactions 

These regulations provide rules relating to the disclosure of reportable transactions under 26 U.S.C. 6011. These regulations add the patented transactions category of reportable transactions. The regulations affect taxpayers participating in the patented transactions category of reportable transactions under 26 U.S.C. 6011, material advisors responsible for disclosing reportable transactions under section 26 U.S.C. 6111, and material advisors responsible for keeping lists under 26 U.S.C. 6112.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 U.S.C. 6011    26 U.S.C. 6111    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/26/2007  72 FR 54615   
NPRM Comment Period End  12/26/2007    
Outlines of Topics Due  01/31/2008    
Public Hearing  02/21/2008    
Final Action  12/00/2019 
Additional Information: REG-129916-07 Drafter attorney: Charles D. Wien (202) 317-5279 Reviewer attorney: Stacy L. Short (202) 317-5279 Treasury attorney: N/A CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG78 
Agency Contact:
Charles D. Wien
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865