26 C.F.R. § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
