[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(m)-1]

[Page 61]
 
                       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(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]