
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: 26USC6108]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6108. Statistical publications and studies


(a) Publication or other disclosure of statistics of income

    The Secretary shall prepare and publish not less than annually 
statistics reasonably available with respect to the operations of the 
internal revenue laws, including classifications of taxpayers and of 
income, the amounts claimed or allowed as deductions, exemptions, and 
credits, and any other facts deemed pertinent and valuable.

(b) Special statistical studies

    The Secretary may, upon written request by any party or parties, 
make special statistical studies and compilations involving return 
information (as defined in section 6103(b)(2)) and furnish to such party 
or parties transcripts of any such special statistical study or 
compilation. A reasonable fee may be prescribed for the cost of the work 
or services performed for such party or parties.

(c) Anonymous form

    No publication or other disclosure of statistics or other 
information required or authorized by subsection (a) or special 
statistical study authorized by subsection (b) shall in any manner 
permit the statistics, study, or any information so published, 
furnished, or otherwise disclosed to be associated with, or otherwise 
identify, directly or indirectly, a particular taxpayer.

(Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94-455, title XII, 
Sec. 1202(b), Oct. 4, 1976, 90 Stat. 1685.)


                               Amendments

    1976--Pub. L. 94-455 designated existing provisions as subsec. (a), 
struck out ``or his delegate'' after ``Secretary'', inserted ``not less 
than'' after ``prepare and publish'' and ``claimed or'' after ``income, 
the amounts'', substituted ``internal revenue laws'' for ``income tax 
laws'', and added subsecs. (b) and (c).


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section 
1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in section 7809 of this title.
