--- type: "LegalText" title: "26 U.S.C. § 6106" description: "Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]" jurisdiction: "us" corpus: "united_states_code" kind: "code_section" title_number: 26 title_name: "INTERNAL REVENUE CODE" chapter_number: "61" chapter_name: "INFORMATION AND RETURNS" section: "6106" citation: "26 U.S.C. § 6106" status: "current" release_point: "119-100" release_date: "2026-06-26" source: "official" source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip" source_identifier: "/us/usc/t26/s6106" source_file: "data/legal/raw/us/code/title-26/usc26.xml" source_hash: "29a0f0d3546f3116e6ab29f2ac229babdb23cd08b2f809f35102c9e8b9a3b116" raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4" text_hash: "cb9dbb9d79d424d7615a3f71953b9b3dbc8771dd1cbddf7eef24dde16ecfda97" retrieved_at: "2026-07-04" confidence: "official" tags: ["legal", "us-code"] --- # 26 U.S.C. § 6106 - Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688] ## Notes Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756, related to inspection of unemployment tax returns.