Internal Revenue Code · 26 U.S.C.

§ 6105. Confidentiality of information arising under treaty obligations

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6105

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: December 21, 2000 by Pub. L. 106–554
Last amended: March 9, 2002 by Pub. L. 107–147
Amendments: 2 dated changes in the source credit
Length: 4 subsections · 383 words · about 2 min to read
Defines: 2 terms
Cross-references: cites 4; cited by 0 Code sections and 5 other regulations
Regulations: 1 issued under this section

¶(a) In general

Tax convention information shall not be disclosed.

¶(b) Exceptions Subsection (a) shall not apply—

¶(1) 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,

¶(2) to any generally applicable procedural rules regarding applications for relief under a tax convention,

¶(3) 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

¶(4) 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.

¶(c) Definitions For purposes of this section—

¶(1) Tax convention information The term “tax convention information” means any—

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

¶(B) application for relief under a tax convention,

¶(C) background information related to such agreement or application,

¶(D) document implementing such agreement, and

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

¶(2) Tax convention The term “tax convention” means—

¶(A) any income tax or gift and estate tax convention, or

¶(B) 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.

¶(d) Cross references

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

(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.)

Terms defined here

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tax convention § 6105(c)(2)
tax convention information § 6105(c)(1)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6105

§ 301.6105-1 Compilation of relief from excess profits tax cases.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 4 other sections

Cited in 5 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

March 9, 2002Amended by Pub. L. 107–147Parts changed in 2002: (b)(2) (b)(3) (b)(4) (c)(1)(C)
January 23, 2002Amended by Pub. L. 107–134
December 21, 2000Added by Pub. L. 106–554

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.

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.