Current through August 31, 2024
Section 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration(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