Source: https://www.law.cornell.edu/uscode/text/26/4424
Timestamp: 2019-03-24 23:32:30
Document Index: 226368678

Matched Legal Cases: ['§ 4424', '§\u202f4424', '§\u202f3', '§\u202f1202', '§\u202f1906', '§\u202f1202']

26 U.S. Code § 4424 - Disclosure of wagering tax information | U.S. Code | US Law | LII / Legal Information Institute
Section 4424. Disclosure of wagering tax information
26 U.S. Code § 4424. Disclosure of wagering tax information
(a) General ruleExcept 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—
(b) Permissible disclosureA 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—
(c) Use of documents possessed by taxpayerExcept in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
(d) Inspection by committees of Congress
(Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
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.