Instructions for Form 8264 |
2006 Tax Year |
Instructions for Form 8264 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
Keeping Lists. Material advisors (defined on page 3) are required to prepare and maintain a list of persons to whom (or for whose
benefit) the advisor makes a tax statement with respect to a transaction that is a potentially abusive tax shelter. See Requirement to Keep
Lists on page 3, for more details. Also, see Regulations section 301.6112-1.
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Previous | Index | Next
2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home
|