2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter B - Miscellaneous Provisions
Sec. 6105 - Confidentiality of information arising under treaty obligations
| 26 U.S.C. § 6105 (2018) |
| §6105. Confidentiality of information arising under treaty obligations |
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(a) In general
Tax convention information shall not be disclosed. (b) ExceptionsSubsection (a) shall not apply— (1) to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention, (2) to any generally applicable procedural rules regarding applications for relief under a tax convention, (3) to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or (4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration. For purposes of this section— (1) Tax convention informationThe term "tax convention information" means any— (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) application for relief under a tax convention, (C) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. The term "tax convention" means— (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters. For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431. |
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(Added Pub. L. 106–554, §1(a)(7) [title III, §304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633; amended Pub. L. 107–134, title II, §201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV, §417(18), Mar. 9, 2002, 116 Stat. 56.) |
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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 Pub. L. 94–455, title XIX, §1906(a)(7), Oct. 4, 1976, 90 Stat. 1824. AMENDMENTS2002—Subsec. (b)(2). Pub. L. 107–134, §201(c)(9)(A), struck out "or" at end. Subsec. (b)(3). Pub. L. 107–134, §201(c)(9)(D), added par. (3). Former par. (3) redesignated (4). Pub. L. 107–134, §201(c)(9)(B), substituted "paragraph (1), (2), or (3)" for "paragraphs (1) or (2)". Subsec. (b)(4). Pub. L. 107–134, §201(c)(9)(C), redesignated par. (3) as (4). Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out "any" after subpar. designation. EFFECTIVE DATE OF 2002 AMENDMENTAmendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter B - Miscellaneous Provisions Sec. 6105 - Confidentiality of information arising under treaty obligations |
| section 6105 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 90 Stat. 1824 114 Stat. 2763 115 Stat. 2444 116 Stat. 56 |
| Public Law 94-455, Public Law 106-554, Public Law 107-134, Public Law 107-147 |
