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§ 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

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Definition. For purposes of applying the provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor.

Effective date. This section is applicable January 6, 2004.

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§ 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit card.
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§ 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.