26 CFR § 301.7216-0 - Table of contents.
This section lists captions contained in §§ 301.7216-1 through 301.7216-3.
(a) In general.
(d) Effective date.
Disclosure pursuant to other provisions of the Internal Revenue Code.
Disclosures to the IRS.
Disclosures or uses for preparation of a taxpayer's return.
Disclosures to other tax return preparers.
(e) Disclosure or use of information in the case of related taxpayers.
(f) Disclosure pursuant to an order of a court, or an administrative order, demand, request, summons or subpoena which is issued in the performance of its duties by a Federal or State agency, the United States Congress, a professional association ethics committee or board, or the Public Company Accounting Oversight Board.
(g) Disclosure for use in securing legal advice, Treasury investigations or court proceedings.
(h) Certain disclosures by attorneys and accountants.
(i) Corporate fiduciaries.
(m) Retention of records.
(n) Lists for solicitation of tax return preparation business.
(o) Producing statistical information in connection with tax return preparation business.
(p) Disclosure or use of information for quality, peer, or conflict reviews.
(q) Disclosure to report the commission of a crime.
(s) Effective date.
Timing requirements and limitations.