Current through September 30, 2024
Section 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