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1 United States Code TITLE 26 Internal Revenue Code Selected Provisions § 6112. Material advisors of reportable transactions must keep lists of advisees, etc. (a) In general.--Each material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under section 6111 with respect to such transaction) maintain (in such manner as the Secretary may by regulations prescribe) a list--(1) identifying...