[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)-2]

[Page 54-55]
 
                       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)-2  Disclosure of returns and return information to 
Department of Labor 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 or employees of the Internal 
Revenue Service may disclose returns and return information (as defined 
by section 6103(b)) to officers and employees of the Department of Labor 
for purposes of, but only to the extent necessary in, conducting 
research and studies authorized by section 513 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 Administrator of the Pension 
and Welfare Benefit Programs of the Department of Labor 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 I of the Employee Retirement Income Security Act 
of 1974, and designating by title the officers and employees of such 
department 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 department 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,

[[Page 55]]

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 65571, Oct. 3, 1980]