26 CFR 301.6106-1

§ 301.6106-1 Publicity of unemployment tax returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6106-1, § 301.6106-1 Publicity of unemployment tax returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114231
Permanent ID: ys:prov:114231@1
SHA-256: bee2c6596f31ccf1186ee4c5f70a68dbb5f9a85db2efd5d14b8f881ef7187df7

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301.6103 (b)-1, 301.6103(c)-1, 301.6103 (d)-1, and 301.6103(f)-1.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.