PROGRAMS RE Section 4 of Pub. L. 97-365 provided that: "(a) IN GENERAL.-Each Federal agency administering an included Federal loan program shall require any person applying for a loan under such program to furnish such person's taxpayer identifying number. "(b) DEFINITIONS.-For purposes of this section pealing sections 6106, 6323(i) and 7515 of this title] take effect January 1, 1977." EFFECTIVE DATE OF 1974 AMENDMENT Section 1022(h) of Pub. L. 93-406 provided in part that subsec. (g) of this section is effective Sept. 2, 1974. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6 of Pub. L. 89-713, set out as a note under section 6091 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Section 701(e) of Pub. L. 89-44 provided that: "Each amendment made by title VI [repealing section 7275 and amending sections 6103, 6415, 6416, 6802, 6806, 6808, 7012, 7272, and 7326 of this title], to the extent that it relates to any tax provision changed by this Act shall take effect in a manner consistent with the effective date for such changed tax provision." TAXPAYER IDENTIFYING NUMBER; PERSONS APPLYING EXPOSED ΤΟ OCCUPATIONAL HAZARDS "(1) INCLUDED FEDERAL LOAN PROGRAM.-The term 'included Federal loan program' has the meaning given to such term by subparagraph (C) of section 6103(1)(3) of the Internal Revenue Code of 1954 (as added by section 7 of this Act). "(2) TAXPAYER IDENTIFYING NUMBER.-The term 'taxpayer identifying number' has the meaning given to such term by section 6109 of such Code." INDIVIDUALS DURING MILITARY SERVICE; PROCEDURES APPLICABLE FOR LOCATING Pub. L. 96-128, title V, § 502, Nov. 28, 1979, 93 Stat. 987, as amended by Pub. L. 96-466, title VII, § 702, Oct. 17, 1980, 94 Stat. 2215, provided that: "In order to effectuate more fully the policy underlying the enactment of section 6103(m)(3) of the Internal Revenue Code of 1954 regarding the location, for certain purposes, of individuals who are, or may have been, exposed to occupational hazards, the Director of the National Institute of Occupational Safety and Health, upon request by the Administrator of Veterans' Affairs (or the head of any other Federal department, agency, or instrumentality), shall (1) pursuant to such section 6103(m)(3), request the mailing addresses of individuals who such Administrator (or such department, agency, or instrumentality head) certifies may have been exposed to occupational hazards during active military, naval, or air service (as defined in section 101(24) of title 38, United States Code), and (2) provide such addresses to such Administrator (or such department, agency, or instrumentality head) to be used solely for the purpose of locating such individuals as part of an activity being carried out by or on behalf of the Veterans' Administration (or such other department, agency, or instrumentality) to determine the status of their health or to inform them of the possible need for medical care and treatment and of benefits to which they may be entitled based on disability resulting from exposure to such occupational hazards. Disclosures of information made under this section shall for all purposes be deemed to be disclosures authorized in the Internal Revenue Code of 1954." Section 802(g)(2) of Pub. L. 96-466 provided that: "The amendment made by section 702 [amending section 502 of Pub. L. 96-128, set out above] shall take effect as of November 28, 1979." Ex. ORD. No. 11805. INSPECTION OF TAX RETURNS BY PRESIDENT AND CERTAIN DESIGNATED EMPLOYEES OF WHITE HOUSE OFFICE Ex. Ord. No. 11805, Sept. 20, 1974, 39 FR 34261, provided: By virtue of the authority vested in me as President of the United States, and in the interest of protecting the right of taxpayers to privacy and confidentiality regarding their tax affairs consistent with proper internal management of the Government, and in the further interest of maintaining the integrity of the self-assessment system of Federal taxation, it is hereby ordered that any return, as defined in Section 301.6103(a)-1 of the Treasury Regulations on Proce 11109. 11133. 11153. 11192. 11194. 11201. 11204. 11206. July 26, 1961 Aug. 24, 1961 Oct. 11, 1961 Dec. 29, 1961 May 8, 1962 Oct. 10, 1962 Nov. 23, 1962 Jan. 30, 1963 Feb. 4, 1963 Feb. 7, 1963 Mar. 18, 1963 Apr. 5, 1963 May 28, 1963 Dec. 17, 1963 Apr. 17, 1964 Jan. 13, 1965 Jan. 26, 1965 Mar. 4, 1965 Mar. 12, 1965 Mar. 18, 1965 11213. 11217. 11235. 11332. 11337 11358. 11370.. 11383. 11454 11457. 11461. 11465. 11483. 11505. 11535. 11584.. 11611. 11624. 11631.. 11650.. 11655. 11656. 11682. 11697. 11706. 11709. 11711. 11719. 11720.. 11722. 11786. 11859. 11900. Apr. 2, 1965 Apr. 24, 1965 July 21, 1965 Mar. 7, 1967 Mar. 25, 1967 June 6, 1967 Aug. 30, 1967 Nov. 30, 1967 Feb. 7, 1969 Mar. 4, 1969 Mar. 27, 1969 Apr. 10, 1969 Sept. 23, 1969 Jan. 21, 1970 June 12, 1970 Mar. 3, 1971 July 26, 1971 Oct. 12, 1971 Nov. 9, 1971 Feb. 16, 1972 Mar. 14, 1972 Mar. 14, 1972 Aug. 29, 1972 Jan. 17, 1973 Mar. 8, 1973 Mar. 27, 1973 Apr. 13, 1973 May 17, 1973 May 17, 1973 June 9, 1973 June 7, 1974 May 7, 1975 Jan. 22, 1976 28 F.R. 5351 28 F.R. 13835 29 F.R. 5335 30 F.R. 521 30 F.R. 877 30 F.R. 2921 30 F.R. 3417 30 F.R. 3741 30 F.R. 4389 30 F.R. 5819 30 F.R. 9199 32 F.R. 3877 32 F.R. 5245 32 F.R. 8227 32 F.R. 12665 32 F.R. 17421 34 F.R. 1935 34 F.R. 3793 34 F.R. 5901 34 F.R. 6415 34 F.R. 14757 35 F.R. 939 35 F.R. 9809 36 F.R. 4365 36 F.R. 13889 36 F.R. 19965 36 F.R. 21575 37 F.R. 3739 37 F.R. 5477 37 F.R. 5479 37 F.R. 17701 38 F.R. 1723 38 F.R. 6663 38 F.R. 8131 38 F.R. 9483 38 F.R. 13315 38 F.R. 13317 38 F.R. 15437 39 F.R. 20473 40 F.R. 20265 41 F.R. 3461 dure and Administration (26 CFR Part 301) as amended from time to time, made by a taxpayer in respect of any tax described in Section 301.6103(a)-1(a)(2) of such regulations shall be delivered to or open to inspection by the President only upon written request signed by the President personally. Any such request for delivery or inspection shall be addressed to the Secretary of the Treasury or his delegate and shall state: (i) the name and address of the taxpayer whose return is to be inspected, (ii) the kind of return or returns which are to be inspected, and (iii) the taxable period or periods covered by such return or returns. In any such request for delivery or inspection, the President may designate by name an employee or employees of the White House Office who are authorized on behalf of the President to receive any such return or make such inspection, provided that the President will not so designate an employee unless such employee is the holder of a presidential commission whose annual rate of basic pay equals or exceeds the annual rate of basic pay prescribed by 5 U.S.C. 5316. No disclosure of such return, or any data contained therein or derived therefrom shall be made by such employee except to the President, without the written direction of the President. All persons obtaining access to such return, or any data contained therein or derived therefrom shall in all respects be subject to the provisions of 26 U.S.C. 6103, as amended [this section]. GERALD R. FORD. CROSS REFERENCES Unauthorized disclosure, punishment for, see section 7213 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 2204, 4424, 6104, 6108, 7213, 7431, 7602, 7809, 8021 of this title; title 5 section 3111; title 7 section 2020; title 13 section 91; title 28 section 594; title 29 section 1134; title 31 section 713; title 42 section 432; title 50 App. section 2411. § 6104. Publicity of information required from certain exempt organizations and certain trusts (a) Inspection of applications for tax exemption (1) Public inspection (A) Organizations described in section 501 If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a), together with any paper submitted in support of such application, and any letter or other document issued by the Internal Revenue Service with respect to such application shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application filed after the date of the enactment of this subparagraph, a copy of such application and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization. (B) Pension, etc., plans The following shall be open to public inspection at such times and in such places as the Secretary may prescribe: (i) any application filed with respect to the qualification of a pension, profit-sharing, or stock bonus plan under section 401(a), 403(a), or 405(a), an individual retirement account described in section 408(a), or an individual retirement annuity described in section 408(b), (ii) any application filed with respect to the exemption from tax under section 501(a) of an organization forming part of a plan or account referred to in clause (i), (iii) any papers submitted in support of an application referred to in clause (i) or (ii), and (iv) any letter or other document issued by the Internal Revenue Service and dealing with the qualification referred to in clause (i) or the exemption from tax referred to in clause (ii). Except in the case of a plan participant, this subparagraph shall not apply to any plan referred to in clause (i) having not more than 25 participants. (C) Certain names and compensation not to be opened to public inspection In the case of any application, document, or other papers, referred to in subparagraph (B), information from which the compensation (including deferred compensation) of any individual may be ascertained shall not be open to public inspection under subparagraph (B). (D) Withholding of certain other information Upon request of the organization submitting any supporting papers described in subparagraph (A) or (B), the Secretary shall withhold from public inspection any information contained therein which he determines relates to any trade secret, patent, process, style of work, or apparatus, of the organization, if he determines that public disclosure of such information would adversely affect the organization. The Secretary shall withhold from public inspection any information contained in supporting papers described in subparagraph (A) or (B) the public disclosure of which he determines would adversely affect the national defense. (2) Inspection by committees of Congress Section 6103(f) shall apply with respect to (A) the application for exemption of any organization described in section 501(c) or (d) which is exempt from taxation under section 501(a) for any taxable year, and any 11-610 0-83--19 application referred to in subparagraph (B) of subsection (a)(1) of this section, and (B) any other papers which are in the possession of the Secretary and which relate to such application, as if such papers constituted returns. (b) Inspection of annual information returns The information required to be furnished by sections 6033, 6034, and 6058, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Secretary may prescribe. Nothing in this subsection shall authorize the Secretary to disclose the name or address of any contributor to any organization or trust (other than a private foundation, as defined in section 509(a)) which is required to furnish such information. (c) Publication to State officials (1) General rule In case of any organization which is described in section 501(c)(3) and exempt from taxation under section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall (A) notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption, (B) notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or chapter 41 or 42, and (C) at the request of such appropriate State officer, make available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law. (2) Appropriate State officer For purposes of this subsection, the term "appropriate State officer" means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3). (d) Public inspection of private foundations' annual reports The annual return required to be filed under section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the date of the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual return (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal office of the private foundation is located. The notice shall state that the annual return of the private foundation is available at its principal office for inspection during regular business hours by any citizen who requests it within 180 days after the date of such publication, and shall state the address of the private foundation's principal office and the name of its principal manager. (Aug. 16, 1954, ch. 736, 68A Stat. 755; Sept. 2, 1958, Pub. L. 85-866, title I, § 75(a), 72 Stat. 1660; Dec. 30, 1969, Pub. L. 91-172, title I, § 101(e)(1)-(3), (j)(36), 83 Stat. 523, 530; Sept. 2, 1974, Pub. L. 93-406, title II, § 1022(g)(1)–(3), 88 Stat. 940, 941; Oct. 4, 1976, Pub. L. 94-455, title XII, § 1201(d)(1), title XIII, § 1307(d)(2)(B), title XIX, § 1906(b)(13)(A), 90 Stat. 1667, 1727, 1834; Feb. 10, 1978, Pub. L. 95-227, § 4(e), 92 Stat. 23; Oct. 20, 1978, Pub. L. 95-488, § 1(d), 92 Stat. 1638; Nov. 6, 1978, Pub. L. 95-600, title VII, § 703(m), 92 Stat. 2943; Dec. 28, 1980, Pub. L. 96-603, § 1(b), (d)(3), 94 Stat. 3503, 3504.) REFERENCES In Text The date of enactment of this subparagraph, referred to in subsec. (a)(1)(A), is Sept. 2, 1958. AMENDMENTS 1980-Subsec. (b). Pub. L. 96-603, § 1(d)(3), struck out "6056," following "6034,". Subsec. (d). Pub. L. 96-603, § 1(b), substituted in heading "annual returns" for "annual reports" and in text "section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a)" for "section 6056 (relating to annual reports by private foundations)" and "annual return" for "annual report" wherever appearing. 1978-Subsec. (a)(1)(A). Pub. L. 95-488, § 1(d)(1), struck out "(other than in paragraph (21) thereof)" following "section 501(c)". Pub. L. 95-227, § 4(e)(1), added "(other than in paragraph (21) thereof)" following "501(c)". Subsec. (a)(2). Pub. L. 95-600 substituted "Section 6103(f)" for "Section 6103(d)". Subsec. (b). Pub. L. 95-488, § 1(d)(2), struck out provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21). Pub. L. 95-227, § 4(e)(2), added provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21). 1976-Subsec. (a). Pub. L. 94-455, §§ 1201(d)(1), 1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) "or his delegate" following "Secretary" wherever appearing and inserted in par. (1)(A) "and any letter or other document issued by the Internal Revenue Service with respect to such application" following "in support of such application," and "any such letter or document" following "a copy of such application". Subsec. (b). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary" wherever appearing. Subsec. (c)(1). Pub. L. 94-455, §§ 1307(d)(2)(B), 1906(b)(13)(A), struck out in provisions preceding subpar. (A) "or his delegate" following "Secretary" and in subpar. (B) substituted "chapter 41 or 42" for "chapter 42". 1974-Subsec. (a)(1). Pub. L. 93-406, § 1022(g)(1), substituted "Organizations described in section 501" for "In general" as the heading for subpar. (A), added subpars. (B) and (C), redesignated existing subpar. (B) as (D), and in subpar. (D) as so redesignated substituted "Withholding of certain other information" for "Withholding of certain information" as the subpar. heading and "subparagraph (A) or (B)" for "subparagraph (A)" in text. Subsec. (a)(2)(A). Pub. L. 93-406, § 1022(g)(2), added "any application referred to in subparagraph (B) of subsection (a)(1) of this section, and". Subsec. (b). Pub. L. 93-406, § 1022(g)(3), which purported to amend subsec. (b) by substituting "6956, and 6058" for "and 6056" was executed by substituting **6056, and 6058” for “and 6056" as the probable intent of Congress. See 1980 Amendment note above. 1969-Subsec. (b). Pub. L. 91-172, § 101(e)(1), (j)(36), added provision prohibiting disclosure by the Secretary or his delegate of the name or address of any contributor to any organization or trust other than a private foundation and inserted reference to section 6056. Subsec. (c). Pub. L. 91-172, § 101(e)(2), added subsec. (c). Subsec. (d). Pub. L. 91-172, § 101(e)(3), added subsec. (d). 1958-Pub. L. 85-866 designated existing provisions as subsec. (b), and added subsec. (a). EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a note under section 6033 of this title. EFFECTIVE DATE OF 1978 AMENDMENTS Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95-600, set out as a note under section 46 of this title. Amendment by Pub. L. 95-488 effective with respect to taxable years beginning after Dec. 31, 1977 and nothing in amendment by Pub. L. 95-488 construed to permit disclosure of confidential business information of contributors to any trust described in section 501(c)(21), see section 1(e) of Pub. L. 95-488 set out as a note under section 192 of this title. Amendment by Pub. L. 95-227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective Date note under section 192 of this title. EFFECTIVE DATE OF 1976 AmendmenT Section 1201(d)(2) of Pub. L. 94-455 provided that: "The amendments made by this subsection (amending subsec. (a)(1)(A) of this section] apply to any letter or other document issued with respect to applications filed after October 31, 1976." Amendment of subsec. (c)(1)(B) by section 1307(d)(2)(B) of Pub. L. 94-455 applicable on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 6001 of this title. EFFECTIVE DATE OF 1974 AmendmenT Section 1022(g)(4) of Pub. L. 93-406 provided that: "The amendments made by this subsection [amending this section] shall apply to applications filed (or documents issued) after the date of enactment of this Act [Sept. 2, 1974]." EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Section 75(c) of Pub. L. 85-866 provided that: "The amendments made by subsection (a) [amending this section] shall take effect on the 60th day after the day on which this Act is enacted [Sept. 2, 1958). The amendments made by subsection (b) [adding section 6033(b)(8) of this title] shall apply to taxable years ending on or after December 31, 1958." (a) Furnishing copy to taxpayer Any person who is an income tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer's signature. (b) Copy or list to be retained by income tax return preparer Any person who is an income tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period (1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and (2) make such copy or list available for inspection upon request by the Secretary. (c) Regulations The Secretary shall prescribe regulations under which, in cases where 2 or more persons are income tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons. (d) Definitions For purposes of this section, the terms "return" and "claim for refund" have the respective meanings given to such terms by section 6696(e), and the term "return period" has the meaning given to such term by section 6060(c). (Added Pub. L. 94-455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690.) PRIOR PROVISIONS A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Pub. L. 89-713, § 4(c), 80 Stat. 1110, which authorized an alphabetical list of the names of all persons who have paid special taxes under subtitle D or E of this title to be kept for public inspection, was repealed by Pub. L. 90-618, title II, § 203(a), Oct. 22, 1968, 82 Stat. 1235. EFFECTIVE DATE Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 6695 of this title. § 6108. Statistical publications and studies (a) Publication or other disclosure of statistics of income The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. (b) Special statistical studies The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties. (c) Anonymous form No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. (Aug. 16, 1954, ch. 736, 68A Stat. 756; Oct. 4, 1976, Pub. L. 94-455, title XII, § 1202(b), 90 Stat. 1685.) REFERENCES IN TEXT The internal revenue laws, referred to in subsec. (a), are classified generally to this title. AMENDMENTS 1976-Pub. L. 94-455 designated existing provisions as subsec. (a), and as so redesignated, struck out "or his delegate" following "Secretary", inserted "not less than" following "prepare and publish" and "claimed or" following "income, the amounts", and substituted "internal revenue laws" for "income tax laws" and added subsecs. (b) and (c). EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 7809 of this title. § 6109. Identifying numbers (a) Supplying of identifying numbers When required by regulations prescribed by the Secretary: (1) Inclusion in returns Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person. (2) Furnishing number to other persons Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification. (3) Furnishing number of another person Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person. (4) Furnishing identifying number of income tax return preparer (1) Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person. (2) For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust. (c) Requirement of information For purposes of this section, the Secretary is authorized to require such information as may be necessary to assign an identifying number to any person. (d) Use of social security account number The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary, be used as the |