1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6103(l)-1
26 CFR § 301.6103(l)-1
Disclosure of returns and return information for purposes other than tax administration
June 25, 2020
CFR

(a) Definition. For purposes of applying the provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor.

(b) Effective date. This section is applicable January 6, 2004.

[T.D. 9111, 69 FR 507, Jan. 6, 2004]

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§ 301.6103(k)(9)-1 Disclosure of returns and return information relating to payment of tax by credit card and debit card
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§ 301.6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies

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