26 CFR 301.6103 - Disclosure of taxpayer identity information.

Regulations last checked for updates: Jun 01, 2024

Title 26 - Internal Revenue last revised: May 10, 2024

§ 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]

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

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

cite as: 26 CFR 301.6103