26 CFR · Internal Revenue
§ 301.6103(p)(4)-1 — Procedures relating to safeguards for returns or return information.
eCFR · current through Aug 10, 2026
§ 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see § 301.6103(p)(7)-1.
[T.D. 9445, 74 FR 6830, Feb. 11, 2009]
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Related
§ 301.6103
26 C.F.R. § 301.6103
Nearby Sections
11
§ 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(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.§ 301.6104(a)-3
Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.§ 301.6104(a)-4
Requirement for 26 or more plan participants.