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§ 301.6103(m)-1 - Disclosure of taxpayer identity information.

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Definition. For purposes of applying the provisions of section 6103(m) 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(l)(21)-1 - Disclosure of return information to the Department of Health and Human Services to carry out eligibility requirements for health insurance affordability programs.
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§ 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property or services for tax administration purposes.