26 CFR 301.6103(m)-1 - Disclosure of taxpayer identity information.
Code of Federal Regulations - Title 26: Internal Revenue (December 2005)
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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F - PROCEDURE AND ADMINISTRATION
PART 301 - PROCEDURE AND ADMINISTRATION
301.6103(m) - 1 - Disclosure of taxpayer identity information.
(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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