Tax convention information shall not be disclosed.
Subsection (a) shall not apply-
For purposes of this section-
The term "tax convention information" means any-
The term "tax convention" means-
For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.
26 U.S.C. § 6105
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755, authorized the Secretary or his delegate to compile, beginning after June 31, 1941, all cases in which relief from excess profits tax has been allowed, prior to repeal by Pub. L. 94-455, title XIX, §1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.
AMENDMENTS2002-Subsec. (b)(2). Pub. L. 107-134, §201(c)(9)(A), struck out "or" at end. Subsec. (b)(3). Pub. L. 107-134, §201(c)(9)(D), added par. (3). Former par. (3) redesignated (4). Pub. L. 107-134, §201(c)(9)(B), substituted "paragraph (1), (2), or (3)" for "paragraphs (1) or (2)".Subsec. (b)(4). Pub. L. 107-134, §201(c)(9)(C), redesignated par. (3) as (4).Subsec. (c)(1)(C), (E). Pub. L. 107-147 struck out "any" after subpar. designation.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out as a note under section 6103 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.