[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6103(l)(2)-1]

[Page 54]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6103(l)(2)-1  Disclosure of returns and return information to 
Pension Benefit Guaranty Corporation for purposes of research and studies.

    (a) General rule. Pursuant to the provisions of section 6103(l)(2) 
of the Internal Revenue Code and subject to the requirements of 
paragraph (b) of this section, officers and employees of the Internal 
Revenue Service may disclose returns and return information (as defined 
by section 6103(b)) to officers and employees of the Pension Benefit 
Guaranty Corporation for purposes of, but only to the extent necessary 
in, conducting research and studies authorized by title IV of the 
Employee Retirement Income Security Act of 1974.

    (b) Procedures and restrictions. Disclosure of returns or return 
information by officers or employees of the Service as provided by 
paragraph (a) of this section will be made only upon written request to 
the Commissioner of Internal Revenue by the Executive Director of the 
Pension Benefit Guaranty Corporation describing the returns or return 
information to be disclosed, the taxable period or date to which such 
returns or return information relates, and the purpose for which the 
returns or return information is needed in the administration of title 
IV of the Employee Retirement Income Security Act of 1974, and 
designating by title the officers and employees of such corporation to 
whom such disclosure is authorized. No such officer or employee to whom 
returns or return information is disclosed pursuant to the provisions of 
paragraph (a) shall disclose such returns or return information to any 
person, other than the taxpayer by whom the return was made or to whom 
the return information relates or other officers or employees of such 
corporation whose duties or responsibilities require such disclosure for 
a purpose described in paragraph (a), except in a form which cannot be 
associated with, or otherwise identify, directly or indirectly, a 
particular taxpayer.

(Secs. 6103 and 7805 of the Internal Revenue Code of 1954 (90 Stat. 
1667, 68A Stat. 917; 26 U.S.C. 6103 and 7805))

[T.D. 7723, 45 FR 65570, Oct. 3, 1980]