26 CFR · Internal Revenue

§ 301.6103(l)-1 — Disclosure of returns and return information for purposes other than tax administration.

26 CFR § 301.6103(l)-1

TitleTitle 26: Internal Revenue PartPart 301: Procedure and Administration

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 301.6103(l)-1 (Disclosure of returns and return information for purposes other than tax administration.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 301.6103(l)-1 (2026).

Text

§ 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.

(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]

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Related

26 C.F.R. § 301.6103

Nearby Sections

11

§ 301.6103(i)-1

Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.

§ 301.6103(j)(1)-1

Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.

§ 301.6103(j)(5)-1

Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.

§ 301.6103(k)(6)-1

Disclosure of return information by certain officers and employees for investigative purposes.

§ 301.6103(k)(9)-1

Disclosure of returns and return information relating to payment of tax by credit card and debit card.

§ 301.6103(l)-1

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

§ 301.6103(l)(2)-1

Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.

§ 301.6103(l)(2)-2

Disclosure of returns and return information to Department of Labor for purposes of research and studies.

§ 301.6103(l)(2)-3

Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.

§ 301.6103(l)(14)-1

Disclosure of return information to United States Customs Service.

§ 301.6103(l)(21)-1

Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.

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Bluebook (online)

26 C.F.R. § 301.6103(l)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.6103(l)-1.

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