22 results for "6103"

Showing top 22 matches in Treasury Regulations.

§ 301.6103(a)-1
Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.
§ 301.6103(a)-2
Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration.
§ 301.6103(c)-1
Disclosure of returns and return information to designee of taxpayer.
§ 301.6103(h)(2)-1
Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration.
§ 301.6103(h)(4)-1
Disclosure of returns and return information in whistleblower administrative proceedings.
§ 301.6103(i)-1
Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
§ 301.6103(j)(1)-1
Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
§ 301.6103(j)(5)-1
Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
§ 301.6103(k)(6)-1
Disclosure of return information by certain officers and employees for investigative purposes.
§ 301.6103(k)(9)-1
Disclosure of returns and return information relating to payment of tax by credit card and debit card.
§ 301.6103(l)(14)-1
Disclosure of return information to United States Customs Service.
§ 301.6103(l)(2)-1
Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes of research and studies.
§ 301.6103(l)(2)-2
Disclosure of returns and return information to Department of Labor for purposes of research and studies.
§ 301.6103(l)(2)-3
Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
§ 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.
§ 301.6103(l)-1
Disclosure of returns and return information for purposes other than tax administration.
§ 301.6103(m)-1
Disclosure of taxpayer identity information.
§ 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.
§ 301.6103(n)-2
Disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers.
§ 301.6103(p)(2)(B)-1
Disclosure of returns and return information by other agencies.
§ 301.6103(p)(4)-1
Procedures relating to safeguards for returns or return information.
§ 301.6103(p)(7)-1
Procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information.