26 CFR · Internal Revenue
§ 301.6103(l)-1 — Disclosure of returns and return information for purposes other than tax administration.
eCFR · current through Aug 10, 2026
§ 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
§ 301.6103
26 C.F.R. § 301.6103
Nearby Sections
11
§ 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.