(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]
(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]