Regulacje i polityka gospodarcza · 13/12/2001

Disclosure of Returns and Return Information by Other Agencies

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a temporary regulation to enable the Commissioner to authorize Federal, state and local agencies with access to returns and return information under section 6103 of the Internal Revenue Code to redisclose such returns and return information, with the Commissioner's approval, to any authorized recipient set forth in section 6103 of the Internal Revenue Code, subject to the same restrictions and for the same purposes, as if the recipient had received the information from the IRS directly.