[JPRT 106-1-00]
[From the U.S. Government Publishing Office]






                         [JOINT COMMITTEE PRINT]



 
                      STUDY OF PRESENT-LAW TAXPAYER
                 CONFIDENTIALITY AND DISCLOSURE PROVISIONS
                        AS REQUIRED BY SECTION 3802
                      OF THE INTERNAL REVENUE SERVICE
                    RESTRUCTURING AND REFORM ACT OF 1998



                        VOLUME I: STUDY OF GENERAL
                          DISCLOSURE PROVISIONS



                          Prepared by the Staff


                                  of the


                       JOINT COMMITTEE ON TAXATION 



                                



                            January 28, 2000


                      U.S. Government Printing Office
                              Washington : 2000


                                                              JCS-1-00