Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:amendedBy |
multiple times since enactment
|
| gptkbp:appliesTo |
federal tax return information
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1976
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
disclosure for law enforcement purposes
disclosure to certain government agencies disclosure to Congressional committees disclosure to state tax officials |
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
criminal penalties
civil penalties |
| gptkbp:prohibits |
disclosure of tax return information
|
| gptkbp:subject |
confidentiality of tax returns
|
| gptkbp:bfsParent |
gptkb:Section_6103
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 6103
|