26 C.F.R. § 301.6103(m)-1

Disclosure of taxpayer identity information.

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

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

(a) Definition. For purposes of applying the provisions of section 6103(m) 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(m)-1: Disclosure of taxpayer identity information. | Justis AI