Page:United States Statutes at Large Volume 90 Part 2.djvu/210

 9 0 STAT. 1678

Regulations.

PUBLIC LAW 94-455—OCT. 4, 1976 " (1) DEPARTMENT OF COMMERCE.—Upon request i n writing by
 * '(j) STATISTICAL U S E. —

the Secretary of Commerce, the Secretary shall furnish— " (A) such returns, or return information reflected thereon, to officers and employees of the Bureau of the Census, and " (B) such return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis, as the Secretary may prescribe by regulation for the purpose of, but only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law. " (2) FEDERAL TRADE COMMISSION.—Upon request i n writing by

26 USC 1.

the C h a i r m a n of the Federal Trade Commission, the Secretary shall furnish such return information reflected on any r e t u r n of a corporation with respect to the tax imposed by chapter 1 to officers and employees of the Division of Financial Statistics of the Bureau of Economics of such commission as the Secretary may prescribe by regulation for the purpose of, but only to the extent necessary in, administration by such division of legally authorized economic surveys of corporations. " (3) DEPARTMENT o r TREASURY.—Returns and r e t u r n informa-

tion shall be open to inspection by o r disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for the purpose of, b u t only to the extent necessary in, p r e p a r i n g economic o r financial forecasts, projections, analyses, and statistical studies and conducting related activities. Such inspection or disclosure shall be permitted only upon written request which sets forth the specific reason or reasons why such inspection or disclosure is necessary and which is signed by the head of the bureau or office of the Department of the Treasury requesting the inspection or disclosure. "(4)

A N O N Y M O U S FORM.—No person w h o receives a

return

or r e t u r n information under t h i s subsection shall disclose such return or return information to any person other than the taxpayer to whom i t relates except in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, " (k) DISCLOSURE OF CERTAIN R E T U R N S AND R E T U R N INFORMATION FOR T A X ADMINISTRATION PURPOSES.— " (1) DISCLOSURE OF ACCEPTED OFFERS-IN-COMPROMISE.—Return

26 USC 7122.

information shall be disclosed to members of the general public to the extent necessary to permit inspection of any accepted offerin-compromise under section 7122 relating to the liability for a tax imposed by this title. " (2) DISCLOSURE OF AMOUNT OF OUTSTANDING L I E N. — I f a notice

of lien has been filed pursuant to section 6323(f), the amount of the outstanding obligation secured by such lien may be disclosed to any person Avho furnishes satisfactory written evidence that he has a r i g h t i n the property subject to such lien or intends to obtain a right in such property. "(3)

DISCLOSURE OF RETURN INFORMATION TO CORRECT M I S -

STATEMENTS OF FACT.—The Secretary may, b u t only following approval by the Joint Committee on Taxation, disclose such return information or any other information with respect to any specific tax p a y e r to the extent necessary for tax administration purposes to correct a misstatement of fact published or disclosed

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