Information and Returns›records, statements, and special returns
§ 301.6103(l)-1 Disclosure of returns and return information for purposes other than…
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
(a) Definition. For purposes of applying the provisions of section 6103(l) 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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