Internal Revenue Code · 26 U.S.C.
§ 6108. Statistical publications and studies
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. § 6108
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 1, 2019 by Pub. L. 116–25
- Amendments
- 1 dated changes in the source credit
- Length
- 4 subsections · 289 words · about 1 min to read
- Cross-references
- cites 2; cited by 4 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.
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.
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.
Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.
(Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94–455, title XII, § 1202(b), Oct. 4, 1976, 90 Stat. 1685; Pub. L. 116–25, title I, § 1301(b)(3)(A), July 1, 2019, 133 Stat. 992.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6108
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 6103(b)(2) Confidentiality and disclosure of returns and return information
- § 7803(c)(2)(B)(ii) Commissioner of Internal Revenue; other officials
Cited by 4 Code sections
- § 6428(f)(6)(B)(iii) 2020 recovery rebates for individuals
- § 6428A(f)(5)(H)(ii)(III) Additional 2020 recovery rebates for individuals
- § 7803(c)(2)(B)(ii)(XII) Commissioner of Internal Revenue; other officials
- § 7809(c)(1) Deposit of collections
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–25Parts changed in 2019: (d)
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter B Miscellaneous Provisions
Nearby sections
- § 6104 Publicity of information required from certain exempt organizations and certain trusts
- § 6105 Confidentiality of information arising under treaty obligations
- § 6106 Repealed
- § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108 Statistical publications and studies
- § 6109 Identifying numbers
- § 6110 Public inspection of written determinations
- § 6111 Disclosure of reportable transactions
- § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2019—Subsec. (d). Pub. L. 116–25 added subsec. (d).
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).
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Pub. L. 116–25, title I, § 1301(d), July 1, 2019, 133 Stat. 993, provided that:
“(1) In general.— Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section 7803 of this title] shall take effect on the date of the enactment of this Act [July 1, 2019].“(2) Salary of national taxpayer advocate.— The amendment made by subsection (c) [amending section 7803 of this title] shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after March 31, 2019.”
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.