26 CFR 301.6103(l)-1
§ 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 301.6103(l)-1, § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114206
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.