# 26 U.S.C. § 6105: Confidentiality of information arising under treaty obligations

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6105

## Section

- **Citation:** 26 U.S.C. § 6105
- **Heading:** Confidentiality of information arising under treaty obligations
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

## Text

Tax convention information shall not be disclosed.

(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9) , Jan. 23, 2002 , 115 Stat. 2444 ; Pub. L. 107–147, title IV, § 417(18) , Mar. 9, 2002 , 116 Stat. 56 .)

## Nearby sections

- [26 U.S.C. § 6101 Period covered by returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6101.md)
- [26 U.S.C. § 6102 Computations on returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6102.md)
- [26 U.S.C. § 6103 Confidentiality and disclosure of returns and return information](https://www.frixlaw.com/law-library/statutes/usc_t26_s6103.md)
- [26 U.S.C. § 6104 Publicity of information required from certain exempt organizations and certain trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6104.md)
- [26 U.S.C. § 6105 Confidentiality of information arising under treaty obligations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6105.md)
- [26 U.S.C. § 6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6106.md)
- [26 U.S.C. § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list](https://www.frixlaw.com/law-library/statutes/usc_t26_s6107.md)
- [26 U.S.C. § 6108 Statistical publications and studies](https://www.frixlaw.com/law-library/statutes/usc_t26_s6108.md)
- [26 U.S.C. § 6109 Identifying numbers](https://www.frixlaw.com/law-library/statutes/usc_t26_s6109.md)
- [26 U.S.C. § 6110 Public inspection of written determinations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6110.md)
- [26 U.S.C. § 6111 Disclosure of reportable transactions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6111.md)
- [26 U.S.C. § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.](https://www.frixlaw.com/law-library/statutes/usc_t26_s6112.md)
- [26 U.S.C. § 6113 Disclosure of nondeductibility of contributions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6113.md)
- [26 U.S.C. § 6114 Treaty-based return positions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6105. Check the current official text before relying on it. Not legal advice.