### Question
Can you define what promoter means?


### Answer
**Promoter** is defined as the following in *26 U.S.C. § 6111*:

> any person or any related person (within the meaning of section 267 or 707) who participates in the organization, management, or sale of the tax shelter

#### Citation:
  - *26 U.S.C. § 6111*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

