Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7513
Reproduction of returns and other documents
# (a)
In general The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
# (b)
Regulations The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
# (c)
Penalty For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
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Nearby sections (25 sections)
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- 7508A · Authority to postpone certain deadlines by reason of Federally…
- 7509 · Expenditures incurred by the United States Postal Service
- 7510 · Exemption from tax of domestic goods purchased for the United…
- 7511 · [§7511. Repealed. Pub. L. 87–456, title III, §302(d), May 24,…
- 7512 · Separate accounting for certain collected taxes, etc.
- 7513 · Reproduction of returns and other documents
- 7514 · Authority to prescribe or modify seals
- 7515 · [§7515. Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct.…
- 7516 · Supplying training and training aids on request
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- 7520 · Valuation tables
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- 7524 · Annual notice of tax delinquency
- 7525 · Confidentiality privileges relating to taxpayer communications