Authority: § 6103Open in workspace
Reg. § 301.6103(l)-1 Disclosure of returns and return information for purposes other than tax administration.
26 CFR § 301.6103(l)-1eCFR data as of 2026-07-14
(a) Definition For purposes of applying the provisions of section 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]
Official eCFR text of § 301.6103(l)-1
Source: decipher.legal/cfr/26/301.6103(l)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14