26 USC 6105: Confidential information from treaty obligations

            
 
          Sec. 6105. Confidentiality of information arising under treaty 
        obligations
        

(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, Sec. 1(a)(7) [title III, Sec. 304(b)(1)], Dec. 
21, 2000, 114 Stat. 2763, 2763A-633; amended Pub. L. 107-134, title II, 
Sec. 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107-147, title 
IV, Sec. 417(18), Mar. 9, 2002, 116 Stat. 56.)
                            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, 
Sec. 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.
                               Amendments

    2002--Subsec. (b)(2). Pub. L. 107-134, Sec. 201(c)(9)(A), struck out 
``or'' at end.
    Subsec. (b)(3). Pub. L. 107-134, Sec. 201(c)(9)(D), added par. (3). 
Former par. (3) redesignated (4).
    Pub. L. 107-134, Sec. 201(c)(9)(B), substituted ``paragraph (1), 
(2), or (3)'' for ``paragraphs (1) or (2)''.
    Subsec. (b)(4). Pub. L. 107-134, Sec. 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.