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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6103(m)-1

Disclosure of taxpayer identity information.

Official textecfr.govlast amended

# (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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In this part (40 sections)
  1. 301.6091-1 · Place for filing returns and other documents.
  2. 301.6096-1 · Designation by individuals for taxable years beginning…
  3. 301.6101-1 · Period covered by returns or other documents.
  4. 301.6102-1 · Computations on returns or other documents.
  5. 301.6103(a)-1 · Disclosures after December 31, 1976, by officers and…
  6. 301.6103(a)-2 · Disclosures after December 31, 1976, by attorneys of…
  7. 301.6103(c)-1 · Disclosure of returns and return information to…
  8. 301.6103(h)(2)-1 · Disclosure of returns and return information…
  9. 301.6103(h)(4)-1 · Disclosure of returns and return information in…
  10. 301.6103(i)-1 · Disclosure of returns and return information (including…
  11. 301.6103(j)(1)-1 · Disclosures of return information reflected on…
  12. 301.6103(j)(5)-1 · Disclosures of return information reflected on…
  13. 301.6103(k)(6)-1 · Disclosure of return information by certain officers…
  14. 301.6103(k)(9)-1 · Disclosure of returns and return information…
  15. 301.6103(l)-1 · Disclosure of returns and return information for…
  16. 301.6103(l)(2)-1 · Disclosure of returns and return information to…
  17. 301.6103(l)(2)-2 · Disclosure of returns and return information to…
  18. 301.6103(l)(2)-3 · Disclosure to Department of Labor and Pension…
  19. 301.6103(l)(14)-1 · Disclosure of return information to United States…
  20. 301.6103(l)(21)-1 · Disclosure of return information to the Department…
  21. 301.6103(m)-1 · Disclosure of taxpayer identity information.
  22. 301.6103(n)-1 · Disclosure of returns and return information in…
  23. 301.6103(n)-2 · Disclosure of return information in connection with…
  24. 301.6103(p)(2)(B)-1 · Disclosure of returns and return information by…
  25. 301.6103(p)(4)-1 · Procedures relating to safeguards for returns or…
  26. 301.6103(p)(7)-1 · Procedures for administrative review of a…
  27. 301.6104(a)-1 · Public inspection of material relating to tax-exempt…
  28. 301.6104(a)-2 · Public inspection of material relating to pension and…
  29. 301.6104(a)-3 · Public inspection of Internal Revenue Service letters…
  30. 301.6104(a)-4 · Requirement for 26 or more plan participants.
  31. 301.6104(a)-5 · Withholding of certain information from public…
  32. 301.6104(a)-6 · Procedural rules for inspection.
  33. 301.6104(b)-1 · Publicity of information on certain information returns.
  34. 301.6104(c)-1 · Disclosure of certain information to State officials.
  35. 301.6104(d)-0 · Table of contents.
  36. 301.6104(d)-1 · Public inspection and distribution of applications for…
  37. 301.6104(d)-2 · Making applications and returns widely available.
  38. 301.6104(d)-3 · Tax-exempt organization subject to harassment campaign.
  39. 301.6105-1 · Compilation of relief from excess profits tax cases.
  40. 301.6106-1 · Publicity of unemployment tax returns.
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