I.R.C. § 6108(a) Publication Or Other Disclosure Of Statistics Of Income —
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.
I.R.C. § 6108(b) Special Statistical Studies —
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.
I.R.C. § 6108(c) Anonymous Form —
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.
I.R.C. § 6108(d) Statistical Support For National Taxpayer Advocate —
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; Oct. 4, 1976,
Pub. L. 94-455, title XII, 1202(b), 90 Stat. 1685; Pub. L. 116-25,
title I, Sec. 1301(b)(3)(A), July 1, 2019, 133 Stat. 981.)
BACKGROUND NOTES
AMENDMENTS
2019-
Subsec. (d). Pub. L. 116-25 Sec. 1301(b)(3)(A), 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).
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-25, Sec. 1301(b)(3)(A), effective on the date of the enactment of this Act [Enacted:
July 1, 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.
