Page:United States Statutes at Large Volume 68A.djvu/796

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INTERNAL REVENUE CODE OF 1954 '

section 722(g) of the Internal Revenue Code of 1939, as amended, with respect to rehef previously allowed in such case by the Secretary or his delegate. Such compilation shall be published in the Federal Register, SEC. 6106. PUBLICITY OF UNEMPLOYMENT TAX RETURNS.

Eeturns filed with respect to the tax imposed by chapter 23 shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as returns described in section 6103, except that paragraph (2) of subsections (a) and (b) of section 6103 and section 7213(a)(2) shall not apply. SEC. 6107. LIST OF SPECIAL TAXPAYERS FOR PUBLIC INSPECTION.

In the principal internal revenue office in each internal revenue district there shall be kept, for public inspection, an alphabetical list of the names of all persons who have paid special taxes under subtitle D or E within such district. Such list shall be prepared and kept pursuant to regulations prescribed by the Secretary or his delegate, and shall contain the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, county, or municipality there shall be furnished to him a certified copy thereof, as of a public record, for which a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested may be charged. SEC. 6108. PUBLICATION OF STATISTICS OF INCOME.

The Secretary or his delegate shall prepare and publish annually statistics reasonably available with respect to the operation of the income tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. SEC. 6109. CROSS REFERENCES. (1) For reports of Secretary of Agriculture concerning cotton futures, see section 4876. (2) For inspection of returns, order forms, and prescriptions concerning narcotics, see section 4773. (3) For inspection of returns, order forms, and prescriptions concerning marihuana, see section 4773. (4) For authority of Secretary or his delegate to furnish list of special taxpayers, see section 4775. (5) For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.

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