
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6105]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6105. Confidentiality of information arising under treaty 
        obligations
        

(a) In general

    Tax convention information shall not be disclosed.

(b) Exceptions

    Subsection (a) shall not apply--
        (1) to the disclosure of tax convention information to persons 
    or authorities (including courts and administrative bodies) which 
    are entitled to such disclosure pursuant to a tax convention,
        (2) to any generally applicable procedural rules regarding 
    applications for relief under a tax convention, or
        (3) in any case not described in paragraphs (1) or (2), to the 
    disclosure of any tax convention information not relating to a 
    particular taxpayer if the Secretary determines, after consultation 
    with each other party to the tax convention, that such disclosure 
    would not impair tax administration.

(c) Definitions

    For purposes of this section--

                   (1) Tax convention information

        The term ``tax convention information'' means any--
            (A) agreement entered into with the competent authority of 
        one or more foreign governments pursuant to a tax convention,
            (B) application for relief under a tax convention,
            (C) any \1\ background information related to such agreement 
        or application,
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    \1\ So in original. The word ``any'' probably should not appear.
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            (D) document implementing such agreement, and
            (E) any \1\ other information exchanged pursuant to a tax 
        convention which is treated as confidential or secret under the 
        tax convention.

                         (2) Tax convention

        The term ``tax convention'' means--
            (A) any income tax or gift and estate tax convention, or
            (B) any other convention or bilateral agreement (including 
        multilateral conventions and agreements and any agreement with a 
        possession of the United States) providing for the avoidance of 
        double taxation, the prevention of fiscal evasion, 
        nondiscrimination with respect to taxes, the exchange of tax 
        relevant information with the United States, or mutual 
        assistance in tax matters.

(d) Cross references

            For penalties for the unauthorized disclosure of tax 
        convention information which is return or return information, 
        see sections 7213, 7213A, and 7431.

(Added Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(b)(1)], Dec. 
21, 2000, 114 Stat. 2763, 2763A-633.)


                            Prior Provisions

    A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755, 
authorized the Secretary or his delegate to compile, beginning after 
June 31, 1941, all cases in which relief from excess profits tax has 
been allowed, prior to repeal by Pub. L. 94-455, title XIX, 
Sec. 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

                  Section Referred to in Other Sections

    This section is referred to in section 6110 of this title.
