26 CFR 301.6103 - Disclosure of returns and return information for purposes other than tax administration.

Regulations last checked for updates: Feb 04, 2026

Title 26 - Internal Revenue last revised: Jan 15, 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]

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6103