Code of Federal Regulations · Section
§ 31.15 — Disclosure Of Information
27 C.F.R. § 31.15
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Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law.
Authorizing Statute
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Confidentiality and disclosure of returns and return information26 U.S.C. § 6103
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Imposition, rate, and attachment of tax26 U.S.C. § 5001