Treasury Regulations, Subchapter F, Sec. 301.6103(m)-1
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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]
