26-U.S.C.-6108
§6108 – Statistical Publications and Studies
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter B > Section 6108
Details
- Reference: Section 6108
- Legend: §6108 – Statistical Publications and Studies
- USCode Year: 2013
Provision Content
(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, §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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6081 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6081, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-6072 in the Legal Encyclopedia: Tax Procedure
In this entry about 26-U.S.C.-6072, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
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