Treasury Regulations (26 C.F.R.)
26 CFR § 301.6103(p)(4)-1
Procedures relating to safeguards for returns or return information.
Official textecfr.govlast amended
For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see § 301.6103(p)(7)-1.
[T.D. 9445, 74 FR 6830, Feb. 11, 2009]
Source: view the official text
In this part (40 sections)
- 301.6103(a)-1 · Disclosures after December 31, 1976, by officers and…
- 301.6103(a)-2 · Disclosures after December 31, 1976, by attorneys of…
- 301.6103(c)-1 · Disclosure of returns and return information to…
- 301.6103(h)(2)-1 · Disclosure of returns and return information…
- 301.6103(h)(4)-1 · Disclosure of returns and return information in…
- 301.6103(i)-1 · Disclosure of returns and return information (including…
- 301.6103(j)(1)-1 · Disclosures of return information reflected on…
- 301.6103(j)(5)-1 · Disclosures of return information reflected on…
- 301.6103(k)(6)-1 · Disclosure of return information by certain officers…
- 301.6103(k)(9)-1 · Disclosure of returns and return information…
- 301.6103(l)-1 · Disclosure of returns and return information for…
- 301.6103(l)(2)-1 · Disclosure of returns and return information to…
- 301.6103(l)(2)-2 · Disclosure of returns and return information to…
- 301.6103(l)(2)-3 · Disclosure to Department of Labor and Pension…
- 301.6103(l)(14)-1 · Disclosure of return information to United States…
- 301.6103(l)(21)-1 · Disclosure of return information to the Department…
- 301.6103(m)-1 · Disclosure of taxpayer identity information.
- 301.6103(n)-1 · Disclosure of returns and return information in…
- 301.6103(n)-2 · Disclosure of return information in connection with…
- 301.6103(p)(2)(B)-1 · Disclosure of returns and return information by…
- 301.6103(p)(4)-1 · Procedures relating to safeguards for returns or…
- 301.6103(p)(7)-1 · Procedures for administrative review of a…
- 301.6104(a)-1 · Public inspection of material relating to tax-exempt…
- 301.6104(a)-2 · Public inspection of material relating to pension and…
- 301.6104(a)-3 · Public inspection of Internal Revenue Service letters…
- 301.6104(a)-4 · Requirement for 26 or more plan participants.
- 301.6104(a)-5 · Withholding of certain information from public…
- 301.6104(a)-6 · Procedural rules for inspection.
- 301.6104(b)-1 · Publicity of information on certain information returns.
- 301.6104(c)-1 · Disclosure of certain information to State officials.
- 301.6104(d)-0 · Table of contents.
- 301.6104(d)-1 · Public inspection and distribution of applications for…
- 301.6104(d)-2 · Making applications and returns widely available.
- 301.6104(d)-3 · Tax-exempt organization subject to harassment campaign.
- 301.6105-1 · Compilation of relief from excess profits tax cases.
- 301.6106-1 · Publicity of unemployment tax returns.
- 301.6108-1 · Publication of statistics of income.
- 301.6109-1 · Identifying numbers.
- 301.6109-2 · Authority of the Secretary of Agriculture to collect…
- 301.6109-3 · IRS adoption taxpayer identification numbers.