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26 U.S.C. § 6105

Confidentiality of information arising under treaty obligations

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6105, Confidentiality of information arising under treaty obligations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464034
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Tax convention information shall not be disclosed. Subsection (a) shall not apply— For purposes of this section— The term “tax convention information” means any— The term “tax convention” means— For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.