Source: http://www4.law.cornell.edu/uscode/text/42/432?quicktabs_8=2
Timestamp: 2013-12-11 08:27:51
Document Index: 99616222

Matched Legal Cases: ['§ 432', '§ 432', '§ 432', '§ 232', '§ 8', '§ 107', '§ 321', '§ 321', '§ 107']

42 USC § 432 - Processing of tax data | Title 42 - The Public Health and Welfare | U.S. Code | LII / Legal Information Institute
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42 USC § 432 - Processing of tax data
The Secretary of the Treasury shall make available information returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, to the Commissioner of Social Security for the purposes of this subchapter and subchapter XI of this chapter. The Commissioner of Social Security and the Secretary of the Treasury are authorized to enter into an agreement for the processing by the Commissioner of Social Security of information contained in returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1986, the Secretary of the Treasury shall make available to the Commissioner of Social Security such documents as may be agreed upon as being necessary for purposes of such processing. The Commissioner of Social Security shall process any withholding tax statements or other documents made available to the Commissioner by the Secretary of the Treasury pursuant to this section. Any agreement made pursuant to this section shall remain in full force and effect until modified or otherwise changed by mutual agreement of the Commissioner of Social Security and the Secretary of the Treasury.
(Aug. 14, 1935, ch. 531, title II, § 232, as added Pub. L. 94–202, § 8(b),Jan. 2, 1976, 89 Stat. 1137; amended Pub. L. 103–296, title I, § 107(a)(4), title III, § 321(c)(6)(L),Aug. 15, 1994, 108 Stat. 1478, 1538.)
Part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, referred to in text, is classified to section 6031 et seq. of Title 26, Internal Revenue Code.
1994—Pub. L. 103–296, § 321(c)(6)(L), substituted “1986” for “1954” after “Code of” wherever appearing.
Pub. L. 103–296, § 107(a)(4), substituted “Commissioner of Social Security” for “Secretary” wherever appearing, except where appearing before “of the Treasury” and substituted “available to the Commissioner” for “available to him”.
Section 8(c) ofPub. L. 94–202provided that: “Section 232 of the Social Security Act [this section], as added by subsection (b) of this section, shall be effective with respect to statements reporting income received after 1977.”
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.20 CFR - Title 20—Employees' Benefits20 CFR 422 - ORGANIZATION AND PROCEDURES