Public Inspection of IRS Private Letter Rulings: Hearing Before the Subcommittee on Administration of the Internal Revenue Code of the Committee on Finance, United States Senate, Ninety-fourth Congress, First Session, November 6, 1975U.S. Government Printing Office, 1975 - 128 страници |
Други издания - Преглед на всички
Често срещани думи и фрази
administrative law agency Analysts and Advocates apply audit available for public believe body of administrative Chairman clearly unwarranted invasion Commissioner concern confidential Congress corporations court decision deletion disclosed disclosure of private exempt from disclosure FOIA Freedom of Information GINSBURG Government identifying data identifying details important Information Act interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service interpretations invasion of personal involved IRS rulings legislation National Office past rulings PENICK personal privacy plaintiffs prior Privacy Act private letter rulings private ruling letters private ruling process problem proposed procedural rules public disclosure public inspection published rulings question reason respect revenue agents revenue rulings right of privacy ruling request rulings and technical rulings issued Senator HASKELL Service's specific statement statute statutory Subcommittee substantial supra note Tax Analysts tax law tax return Tax Section taxpayer technical advice memoranda third parties tion trade secrets transaction waiver
Популярни откъси
Страница 24 - No agency shall disclose any record which is contained in a system of records by any means of communication to any person, or to another agency, except pursuant to a written request by, or with the prior written consent of, the individual to whom the record pertains...
Страница 50 - To the extent required to prevent a clearly unwarranted invasion of personal privacy, an agency may delete identifying details when it makes available or publishes an opinion, statement of policy, interpretation, or staff manual or instruction. However, in each case the justification for the deletion shall be explained fully in writing.
Страница 29 - The Office of Management and Budget shall — (1) develop guidelines and regulations for the use of agencies in implementing the provisions of section 552a of title 5, United States Code, as added by section 3 of this Act ; and (2) provide continuing assistance to and oversight of the implementation of the provisions of such section by agencies.
Страница 82 - Attorney General's Memorandum on the Public Information Section of the Administrative Procedure Act
Страница 114 - I have always believed that freedom of information is so vital that only the national security, not the desire of public officials or private citizens, should determine when it must be restricted...
Страница 51 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be guilty of a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both.
Страница 24 - ... record" means any item, collection, or grouping of information about an individual that is maintained by an agency, including, but not limited to, his education, financial transactions, medical history, and criminal or employment history and that contains his name, or the identifying number, symbol, or other identifying particular assigned to the individual, such as a finger or voice print or a photograph; (5) the term "system of records...
Страница 6 - Corporations of the Tax Section of the New York State Bar Association. The Tax Section has over 2,800 members, all of whom are lawyers with a professional interest in taxation.
Страница 23 - The purpose of this Act is to provide certain safeguards for an individual against an invasion of personal privacy by requiring Federal agencies, except as otherwise provided by law, to— (1) permit an individual to determine what records pertaining to him are collected, maintained, used, or disseminated by such agencies; (2) permit an individual to prevent records pertaining to him...
Страница 51 - It shall be unlawful for any officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the amount or source of income, profits, losses, expenditures, or any particular thereof...