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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 77— MISCELLANEOUS PROVISIONS · § 7513

§ 7513. Reproduction of returns and other documents

239 words·~1 min read·/usc/title-26/section-7513

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(a)In general The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
(b)Regulations The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
(c)Penalty For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
(Added Pub. L. 85–866, title I, § 90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, § 1202(f), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)
Connections13 cite this · traces to 1
7 references not yet in our index
  • Pub. L. 85–866, title I, § 90(a)
  • 72 Stat. 1666
  • Pub. L. 94–455, title XII, § 1202(f)
  • 90 Stat. 1687
  • Pub. L. 94–455, § 1906(b)
  • Pub. L. 94–455, § 1202(f)
  • section 1(c) of Pub. L. 85–866
Citation graph
cites case law
§ 7513
Reproduction of returns and other documents
Fed. Reg.×10
C.F.R.×1
IRM×1
Stat.×1
Pub. L.Pub. L. 85–866, title I, § 90(a)
Stat.72 Stat. 1666
Pub. L.Pub. L. 94–455, title XII, § 1202(f)
Stat.90 Stat. 1687
Pub. L.Pub. L. 94–455, § 1906(b)
Cites 8 · showing 6Cited by 13 across 4 sources
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