26 CFR § 301.6106-1 - Publicity of unemployment tax returns.
---
identifier: "/us/cfr/t26/s301.6106-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6106-1 - Publicity of unemployment tax returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6106-1"
section_name: "Publicity of unemployment tax returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6106-1 Publicity of unemployment tax returns.
For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301.6103 (b)-1, 301.6103(c)-1, 301.6103 (d)-1, and 301.6103(f)-1.