26 USC 6105(a)
Listed by: NARA Registry, DoD Registry, Related authorities
Designation evidence
- NARA authority row: 26 USC 6105(a) | status: Basic | banner: CUI.
- NARA sanctions field: 26 USC 7213 26 USC 7213A 26 USC 7431.
- DoD authority row: 26 USC 6105(a). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
- Related authority evidence: 26 USC 6105(a) | status: Basic | banner: CUI | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431
- Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
- Registry designation context: Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
- Registry designation for this category is Basic with banner CUI.
Extracted authority meaning
- Page 3306 TITLE 26—INTERNAL REVENUE CODE § 6105
- Registry designation context: Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
Operating conditions
- NARA category scope used with this authority: Related to 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) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. Tax convention information originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
- DoD category scope used with this authority: Related to 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) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. Tax convention information originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
- 26 USC 6105(a) | status: Basic | banner: CUI | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Basic. Per-authority NARA status values: Basic. NARA banner marking evidence: CUI. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: Related to 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) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. Tax convention information originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
- Extracted authority condition: (b) Exceptions Subsection (a) shall not apply— (1) to the disclosure of tax convention infor- mation 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, (3) to the disclosure of tax convention infor- mation on the same terms as return informa- tion may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the writ- ten consent of the foreign government, or (4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax con- vention information not relating to a particu- lar taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not im- pair tax administration.
- Extracted authority condition: (c) Definitions For purposes of this section— (1) Tax convention information The term ‘‘tax convention information’’ means any— (A) agreement entered into with the com- petent authority of one or more foreign gov- ernments pursuant to a tax convention, (B) application for relief under a tax con- vention, (C) background information related to such agreement or application, (D) document implementing such agree- ment, and (E) other information exchanged pursuant to a tax convention which is treated as con- fidential or secret under the tax convention.
- Extracted authority condition: (d) Cross references For penalties for the unauthorized disclosure of tax convention information which is return or re- turn information, see sections 7213, 7213A, and 7431.
- Extracted authority condition: (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 conven- tions and agreements and any agreement with a possession of the United States) pro- viding for the avoidance of double taxation, the prevention of fiscal evasion, non- discrimination with respect to taxes, the ex- change of tax relevant information with the United States, or mutual assistance in tax matters.
- Extracted authority condition: Confidentiality of information arising under treaty obligations (a) In general Tax convention information shall not be dis- closed.
Safeguarding and dissemination controls
- NARA registry control evidence: status Basic; banner marking CUI.
- Nara basic or specified: Basic
- Nara authority rows: 26 USC 6105(a) | status: Basic | banner: CUI | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431
- Nara banner markings: CUI
- Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431
- No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
- Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
- Extracted authority control: Confidentiality of information arising under treaty obligations (a) In general Tax convention information shall not be dis- closed.
- Extracted authority control: (b) Exceptions Subsection (a) shall not apply— (1) to the disclosure of tax convention infor- mation 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, (3) to the disclosure of tax convention infor- mation on the same terms as return informa- tion may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the writ- ten consent of the foreign government, or (4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax con- vention information not relating to a particu- lar taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not im- pair tax administration.
- Extracted authority control: (d) Cross references For penalties for the unauthorized disclosure of tax convention information which is return or re- turn information, see sections 7213, 7213A, and 7431.
- Extracted authority control: 56.) PRIORPROVISIONS 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.
Authority excerpts
Most relevant extracted authority passageConfidentiality of information arising under treaty obligations (a) In general Tax convention information shall not be dis- closed.
Extracted authority passage 2(b) Exceptions Subsection (a) shall not apply— (1) to the disclosure of tax convention infor- mation 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, (3) to the disclosure of tax convention infor- mation on the same terms as return informa- tion may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the writ- ten consent of the foreign government, or (4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax con- vention information not relating to a particu- lar taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not im- pair tax administration.
Extracted authority passage 3(d) Cross references For penalties for the unauthorized disclosure of tax convention information which is return or re- turn information, see sections 7213, 7213A, and 7431.
Extracted authority passage 456.) PRIORPROVISIONS 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.
Extracted authority passage 5(c) Definitions For purposes of this section— (1) Tax convention information The term ‘‘tax convention information’’ means any— (A) agreement entered into with the com- petent authority of one or more foreign gov- ernments pursuant to a tax convention, (B) application for relief under a tax con- vention, (C) background information related to such agreement or application, (D) document implementing such agree- ment, and (E) other information exchanged pursuant to a tax convention which is treated as con- fidential or secret under the tax convention.
Extracted authority passage 6(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 conven- tions and agreements and any agreement with a possession of the United States) pro- viding for the avoidance of double taxation, the prevention of fiscal evasion, non- discrimination with respect to taxes, the ex- change of tax relevant information with the United States, or mutual assistance in tax matters.