Definition of Agent for Certain Purposes

tax-irs · IRS · Rule · Published 2004-01-06 · Effective 2004-01-06 · 69 FR 506

Document

Document number: 03-32220
Federal Register citation: 69 FR 506
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2004-01-06
Effective date: 2004-01-06
Treasury docket: TD 9111

Abstract

This document contains final regulations relating to the definition of agent for certain purposes. The final regulations clarify that the term agent in certain provisions of section 6103 of the Internal Revenue Code (Code) includes contractors.

Source

Authoritative: Federal Register document
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