§7513. Reproduction of returns and other documents — Inbound Citations
26 U.S.C. § 7513
Cited by 1 provision in release 119-102.
Citations to §7513(a)
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(n) Pursuant to regulations prescribed by the Secretary, returns and return information may be disclosed to any person, including any person described in section 7513(a), to the extent necessary in connection with the processing, storage, transmission, and reproduction of such returns and return information, the programming, maintenance, repair, testing, and procurement of equipment, and the providing of other services, for purposes of tax administration.