---
kind: "section"
citation: "26 U.S.C. § 6105"
title: "26"
title_heading: "Internal Revenue Code"
number: "6105"
heading: "Confidentiality of information arising under treaty obligations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6105"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §6105. Confidentiality of information arising under treaty obligations

- (a) **In general—** Tax convention information shall not be disclosed.
- (b) **Exceptions—** [Subsection (a)](#a) shall not apply—
  - (1) to the disclosure of tax convention information to [persons](/usc/26/7701.md?p=a-1) or authorities ([including](/usc/26/7701.md?p=c) 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)](/usc/26/6103.md?p=i-3-C) or [(7)](/usc/26/6103.md?p=i-7) of section 6103(i), except that in the case of tax convention information provided by a [foreign](/usc/26/7701.md?p=a-5) government, no disclosure may be made under this paragraph without the written consent of the [foreign](/usc/26/7701.md?p=a-5) government, or
  - (4) in any case not described in paragraph [(1)](#b-1), [(2)](#b-2), or [(3)](#b-3), to the disclosure of any tax convention information not relating to a particular [taxpayer](/usc/26/7701.md?p=a-14) if the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-5) governments pursuant to a tax convention,
    - (B) application for relief under a tax convention,
    - (C) background information [related](/usc/26/7701.md?p=a-51-I-vi) 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](/usc/26/7701.md?p=c) multilateral conventions and agreements and any agreement with a possession of the [United States](/usc/26/7701.md?p=a-9)) 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](/usc/26/7701.md?p=a-9), 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](/usc/26/7213.md), [7213A](/usc/26/7213A.md), and 7431.

## Source credit

(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.)

## Notes

### 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.

### Statutory Notes and Related Subsidiaries

### 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.