26 C.F.R. § 301.6106-1 Publicity of unemployment tax returns.
Title 26 - Internal Revenue
For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§301.6103(a)–1, 301.6103 (b)–1, 301.6103(c)–1, 301.6103 (d)–1, and 301.6103(f)–1.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6106-1 Publicity of unemployment tax returns.