26 USC 6105 - Confidentiality of information arising under treaty obligations

Editorial Notes

Prior Provisions

A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755, authorized the Secretary or his delegate to compile, beginning after June 31, 1941, all cases in which relief from excess profits tax has been allowed, prior to repeal by Puspan. L. 94–455, title XIX, § 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

Amendments

2002—Subsec. (span)(2). Puspan. L. 107–134, § 201(c)(9)(A), struck out “or” at end.

Subsec. (span)(3). Puspan. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4).

Puspan. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”.

Subsec. (span)(4). Puspan. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4).

Subsec. (c)(1)(C), (E). Puspan. L. 107–147 struck out “any” after subpar. designation.

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Puspan. L. 107–134, set out as a note under section 6103 of this title.