§ 6105. Confidentiality of information arising under treaty obligations

Statutory text

In general

Tax convention information shall not be disclosed.

Exceptions

Subsection (a) shall not apply—

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,

to any generally applicable procedural rules regarding applications for relief under a tax convention,

to the disclosure of tax convention information on the same terms as return information 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 written consent of the foreign government, or

in any case not described in paragraph (1), (2), or (3), 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.

Definitions

For purposes of this section—

Tax convention information

The term “tax convention information” means any—

agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,

application for relief under a tax convention,

background information related to such agreement or application,

document implementing such agreement, and

other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.

Tax convention

The term “tax convention” means—

any income tax or gift and estate tax convention, or

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.

Cross references

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

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

2000
Consolidated Appropriations Act, 2001
Pub. L. 106–554 § 1(a)(7)(tIII)(s304)(b)(1) · 114 Stat. 2763
Enacted · 26 U.S.C. § 6105
Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633
Source evidence
Code source credit
Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633
Enacted provision · exact public law section
(7) H.R. 5662, as introduced on December 14, 2000.
2002
Victims of Terrorism Tax Relief Act of 2001
Pub. L. 107–134 § 201(c)(9)(A) · 115 Stat. 2427
Struck · 26 U.S.C. § 6105(b)(2)
Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end.
Enacted provision · exact public law section
(A) by striking “or” at the end of paragraph (2);
Effective date note
Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.
2002
Victims of Terrorism Tax Relief Act of 2001
Pub. L. 107–134 § 201(c)(9)(D) · 115 Stat. 2427
Redesignated · 26 U.S.C. § 6105(b)(3)
Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4)
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4).
Enacted provision · exact public law section
(9) Section 6105(b) is amended— (A) by striking “or” at the end of paragraph (2); (B) by striking “paragraphs (1) or (2)” in paragraph
Effective date note
Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.
2002
Victims of Terrorism Tax Relief Act of 2001
Pub. L. 107–134 § 201(c)(9)(B) · 115 Stat. 2427
Substituted · 26 U.S.C. § 6105(b)(3)
Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”.
Enacted provision · exact public law section
(B) by striking “paragraphs (1) or (2)” in paragraph
Effective date note
Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.
2002
Victims of Terrorism Tax Relief Act of 2001
Pub. L. 107–134 § 201(c)(9)(C) · 115 Stat. 2427
Redesignated · 26 U.S.C. § 6105(b)(4)
Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4)
Source evidence
Code amendment note
Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4).
Enacted provision · exact public law section
(9) Section 6105(b) is amended— (A) by striking “or” at the end of paragraph (2); (B) by striking “paragraphs (1) or (2)” in paragraph
Effective date note
Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 title IV § 417(18) · 116 Stat. 21
Struck · 26 U.S.C. § 6105(c)(1)(C); 26 U.S.C. § 6105(c)(1)(E)
Pub. L. 107–147 struck out “any” after subpar. designation
Source evidence
Code amendment note
Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out “any” after subpar. designation.
Enacted provision · exact public law section
(18) Section 6105(c)(1) is amended by striking “any” in subparagraphs (C) and (E).

6 of 6 references resolved to an enrolled provision

Editorial Notes

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, § 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

Amendments

2002—Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end.

Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4).

Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”.

Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4).

Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out “any” after subpar. designation.

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.

Credits

2000–2002 · 3 acts

2000Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633
2002amended Pub. L. 107–134, title II, § 201(c)(9), Jan. 23, 2002, 115 Stat. 2444
2002Pub. L. 107–147, title IV, § 417(18), Mar. 9, 2002, 116 Stat. 56.

Show as published

(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV, § 417(18), Mar. 9, 2002, 116 Stat. 56.)