# Definition of Agent for Certain Purposes
> **IRS** · Final regulations. · Published 2004-01-06 · Effective 2004-01-06 · 69 FR 506
## Document
- **Document number:** 03-32220
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 506
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/06/03-32220/definition-of-agent-for-certain-purposes)
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