Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_4424
Timestamp: 2020-02-18 00:19:12
Document Index: 612864509

Matched Legal Cases: ['§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424', '§ 4424']

Internal Revenue Code, § 4424. Disclosure Of Wagering Tax Information
I.R.C. § 4424(a) General Rule —
Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
I.R.C. § 4424(a)(1) —
I.R.C. § 4424(a)(2) —
I.R.C. § 4424(a)(3) —
I.R.C. § 4424(b) Permissible Disclosure —
A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
I.R.C. § 4424(b)(1) —
I.R.C. § 4424(b)(2) —
I.R.C. § 4424(c) Use Of Documents Possessed By Taxpayer —
Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
I.R.C. § 4424(c)(1) —
I.R.C. § 4424(c)(2) —
I.R.C. § 4424(c)(3) —
any information come at by the exploitation of any such document, shall not be used against such taxpayer in any criminal proceeding.
I.R.C. § 4424(d) Inspection By Committees Of Congress —
Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.
(Added Pub. L. 93-499, 3(c)(1), Oct. 29, 1974, 88 Stat. 1550, and amended Pub. L. 94-455, title XII, 1202(h)(6), title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
1976--Subsec. (a). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary" wherever appearing.
Subsec. (d). Pub. L. 94-455, 1202(h)(6), substituted “6103(f)” for “6103(d)”.
Amendment by section 1202(h)(6) of 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.
Section effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93-499, set out as an Effective Date of 1974 Amendment note under section 4401 of this title.