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

26 CFR 301.6103(m)-1

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  3. Title 26
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  5. Chapter I
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  7. Part 301
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  9. Subpart ECFR1b5d05d4bfe19f9
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  11. Subject Group Records, Statements, and Special Returns
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  13. 26 CFR 301.6103(m)-1
Citation26 CFR 301.6103(m)-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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]