Home/CFR/Title 26/Part 301/§ 301.6103(m)-1
26 CFR · Internal Revenue

§ 301.6103(m)-1 — Disclosure of taxpayer identity information.

26 CFR § 301.6103(m)-1
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 301.6103(m)-1 (Disclosure of taxpayer identity information.) 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(m)-1 (2026).

Text

§ 301.6103(m)-1 Disclosure of taxpayer identity information.

(a)Definition. For purposes of applying the provisions of section 6103(m) 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(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.
§ 301.6103(m)-1
Disclosure of taxpayer identity information.
§ 301.6103(n)-1
Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.
§ 301.6103(n)-2
Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
§ 301.6103(p)(2)(B)-1
Disclosure of returns and return information by other agencies.
§ 301.6103(p)(4)-1
Procedures relating to safeguards for returns or return information.
§ 301.6103(p)(7)-1
Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.

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