# Treas. Reg. § 301.6103(m)-1: Disclosure of taxpayer identity information.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6103(m)-1>. Interprets 26 U.S.C. § 6103.

(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]