26 C.F.R. § 301.6103(l)-1

Disclosure of returns and return information for purposes other than tax administration.

Last amended: 2016Year: 2026Length: 40 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 301.6103(l)-1 (2026)

(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]
26 C.F.R. § 301.6103(l)-1: Disclosure of returns and return information for purposes other than tax administration. | Justis AI