{"data":{"id":"us/26-cfr-301.6103-l-1","jurisdiction":"us","citation":"26 CFR 301.6103(l)-1","heading":"(l)-1 Disclosure of returns and return information for purposes other than tax administration.","body":"(a) Definition. For purposes of applying the provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor.\n(b) Effective date. This section is applicable January 6, 2004.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"5275ea2cee6ea307d35f67c2696654723b91ffcf69a0c486a0bfd4c179322238","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6103-k-9-1","next":"us/26-cfr-301.6103-l-2-1"},"notice":"GroundRules: Original legal text. Not legal advice."}