StacksVerified U.S. federal law reference

26 CFR §301.6103(m)-1 — (m)-1 Disclosure of taxpayer identity information.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Definition. For purposes of applying the provisions of section 6103(m) of the Internal Revenue Code, the term agent includes a contractor.
  2. (b)Effective date. This section is applicable January 6, 2004.