Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 12. DISCLOSURE
Internal Revenue Bulletin 1996-49 · 2026-10-03 edition · updated 2026-10-04 · United States
The information received or generated by the Service during the APA process relates directly to the existence and amount of tax liability of the taxpayer under the Internal Revenue Code. Therefore, the APA and such information are
subject to the confidentiality requirements of § 6103. In addition, the APA and such information may be confidential pursuant to the provisions of income tax conventions, or other rules applicable to communications with foreign governments.
Get a plain-English answer with a citation back to this text.
Ask AI about this code