Disclosure of Return Information to the U.S. Customs Service

tax-irs · IRS · Rule · Published 1996-12-17 · Effective 1996-12-17 · 61 FR 66218

Document

Document number: 96-31771
Federal Register citation: 61 FR 66218
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-12-17
Effective date: 1996-12-17
Treasury docket: TD 8694

Abstract

These amendments to the regulations under 26 CFR part 301 implement section 6103(l)(14) of the Internal Revenue Code, which authorizes the disclosure of certain return information to the U.S. Customs Service. The regulations specify the procedure by which return information may be disclosed and describe the conditions and restrictions on the use of the information by the U.S. Customs Service.

Source

Authoritative: Federal Register document
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