IRS Disclosure: Hearings Before the Subcommittee on Administrative Practice and Procedure Of..., 93-2, Apr. 1, and July 31, 1974 |
Common terms and phrases
action ALEXANDER amended appeal applicable Assistant Commissioner Attorney audit available by law Caplin Chairman Chief Counsel classification Code Committee compliance confidential Congress contain Court decision Defendants determination letter disclosed Disclosure Staff Division documents employee exempt from disclosure Federal Register files FOIA Freedom of Information furnished Government guidelines identify income tax Information Act inspection and copying instructions Internal Revenue Bulletin Internal Revenue Code Internal Revenue Manual Internal Revenue Service intra-agency memorandums investigation involved issued law enforcement litigation mail address Manual Supplement matter ment National Office operating paragraph person personnel President private letter rulings Public Information public inspection published pursuant Reading Room refund Regional regulations relating release request response Revenue Procedures Revenue Rulings section 552 Senator KENNEDY specific statement statistics statute Subcommittee submitted tax check tax information tax returns taxpayer Technical tion White House WILLIAMS of Delaware
Սիրված հատվածներ
Էջ 177 - ... (6) personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy; (7) investigatory files compiled for law enforcement purposes except to the extent available by law to a party other than an agency...
Էջ 165 - 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.
Էջ 189 - A trade secret may consist of any formula, pattern, device or compilation of information which is used in one's business, and which gives him an opportunity to obtain an advantage over competitors who do not know or use it.
Էջ 189 - ... formula, pattern, device or compilation of information which is used in one's business, and which gives him an opportunity to obtain an advantage over competitors who do not know or use it. It may be a formula for a chemical compound, a process of manufacturing, treating or preserving materials, a pattern for a machine or other device, or a list of customers.
Էջ 165 - Each agency, in accordance with published rules, shall make available for public inspection and copying-- (A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; (B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register...
Էջ 139 - The notice shall include: (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the legal authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
Էջ 163 - ... (B) statements of the general course and method by which its functions are channeled and determined...
Էջ 169 - ... trade secrets and commercial or financial information obtained from any person and privileged or confidential...
Էջ 153 - ... is made in accordance with published rules stating the time, place, fees (if any), and procedures to be followed, shall make the records promptly available to any person.
Էջ 177 - But the general policy against invading the privacy of an attorney's course of preparation is so well recognized and so essential to an orderly working of our system of legal procedure that a burden rests on the one who would invade that privacy to establish adequate reasons to justify production through a subpoena or court order.