26 C.F.R. § 301.6103(l)-1. - § 301.6103(l)-1 Disclosure of Returns and Return Information for Purposes Other Than Tax Administration.

Current as of May 27, 2026

Section 301.6103(l)-1 - § 301.6103(l)-1 Disclosure of Returns and Return Information for Purposes Other Than Tax Administration.Section 301.6103(l)-1 - § 301.6103(l)-1 Disclosure of Returns and Return Information for Purposes Other Than Tax Administration.

Section 301.6103(k)(9)-1 - § 301.6103(k)(9)-1 Disclosure of Returns and Return Information Relating to Payment of Tax by Credit Card and Debit Card.Section 301.6103(l)(2)-1 - § 301.6103(l)(2)-1 Disclosure of Returns and Return Information to Pension Benefit Guaranty Corporation for Purposes of Research and Studies.

§ 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.

$T.D. 9111, 69 FR 507, Jan. 6, 2004$

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