Page:United States Statutes at Large Volume 90 Part 2.djvu/203

 PUBLIC LAW 94-455—OCT. 4, 1976 " (2) INCOMPETENCY.—If an individual described in paragraph (1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the committee, trustee, or guardian of his estate. " (3) DECEASED INDIVIDUALS.—The r e t u r n of a decedent shall,

upon written request, be open to inspection by or disclosure to— " (A) the administrator, executor, o r trustee of h i s estate, and " (B) any heir a t law, next of kin, or beneficiary under the will, of such decedent, or a donee of property, but only if the Secretary finds that such heir a t law, next of kin, beneficiary, or donee has a material interest which will be affected by information contained therein. " (4) BANKRUPTCY.—If substantially all of the property of the person with respect to whom the return is filed is in the h and s of a trustee in bankruptcy or receiver, such return or returns for prior years of such person shall, upon written request, be open to inspection by or disclosure to such trustee or receiver, b u t only if the Secretary finds that such receiver or trustee, in h i s fiduciary capacity, has a material interest which will be affected by information contained therein. " (5) ATTORNEY IN FACT.—Any r e t u r n to which this subsection applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact duly authorized i n writing by any of the persons described in paragraph (1), (2), (3), or (4) to inspect the return or receive the information on h i s behalf, subject to the conditions provided in such paragraph s. "(6)

R E T U R N INFORMATION.—Return information with respect

to any tax p a y e r may be open to inspection by or disclosure to any person authorized by this subsection to inspect any return of such tax p a y e r if the Secretary determines that such disclosure would not seriously i m p a i r Federal tax administration. " (f)

DISCLOSURE TO COMMITTEES OF CONGRESS.— " (1) COMMITTEE ON WAYS AND MEANS, COMMITTEE O N FINANCE, AND JOINT COMMITTEE ON TAXATION.—Upon Written request from

the chairman of the Committee on W a y s and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any r e t u r n or return information specified in such request, except that any r e t u r n or return information which can be associated with, o r otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure. " (2) C H I E F OF STAFF OF JOINT COMMITTEE ON TAXATION.—Upon

written request by the Chief of Staff of the Joint Committee on Taxation, the Secretary shall furnish him with any return or return information specified in such request. Such Chief of Staff may submit such return or return information to any committee described in paragraph (1), except that any return o r return information which can be associated with, or otherwise identify, directly or indirectly, a particular tax p a v e r shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure. " (3) OTHER COMMITTEES.—Pursuant to an action by, and upon

90 STAT. 1671

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