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Generally tax returns and tax return information are confidential as required by 26 U.S.C. 6103. Background Section 4958 was added to the Code by the Taxpayer Bill of Rights 2 Public Law 104 168 110 Stat. 1452 enacted July 30 1996. The section 4958 excise taxes generally apply to excess benefit transactions occurring on or after September 14 1995. T. D. 8920 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 53 301 and 602 Excise Ta.

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