(2) Third-party recordkeeper For purposes of paragraph (1), the term “third-party recordkeeper” means— (A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581 ), or any credit union (within the meaning of section 501(c)(14)(A)), (B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act ( 15 U.S.C. 1681a(f) )), (C) any person extending credit through the use of credit cards or similar devices, (D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a)(4) )), (E) any attorney, (F) any accountant, (G) any barter exchange (as defined in section 6045(c)(3) ), (H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, (I) any enrolled agent, and (J) any owner or developer of a computer software source code (as defined in section 7612(d)(2) ). Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(1)(A)(ii) to which such source code relates.
26 USC § 7603(b)(2)
None identified, default scope is assumed to be the parent (subchapter A) of this section.