26 C.F.R. § 301.6103(m)-1. - § 301.6103(m)-1 Disclosure of Taxpayer Identity Information.

Current as of May 27, 2026

Section 301.6103(m)-1 - § 301.6103(m)-1 Disclosure of Taxpayer Identity Information.Section 301.6103(m)-1 - § 301.6103(m)-1 Disclosure of Taxpayer Identity Information.

Section 301.6103(l)(21)-1 - § 301.6103(l)(21)-1 Disclosure of Return Information to the Department of Health and Human Services to Carry Out Eligibility Requirements for Health Insurance Affordability Programs.Section 301.6103(n)-1 - § 301.6103(n)-1 Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes.

§ 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.

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

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