Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7513 | Reproduction of returns and other documents | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 77 | MISCELLANEOUS PROVISIONS | 7513 | 26 U.S.C. § 7513 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7513 | data/legal/raw/us/code/title-26/usc26.xml | 64797284508de1c3980c16f53b6a704f3b06b88303931022e13ed788cc4d5302 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 04bc3203c950d7e87b1aa119846b230e41099a8820296e947ee4ee3d7d584451 | 2026-07-04 | official |
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26 U.S.C. § 7513 - Reproduction of returns and other documents
Text
(a) In general The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
(b) Regulations The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
(c) Penalty For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
(Added Pub. L. 85–866, title I, § 90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, § 1202(f), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)
Notes
Editorial Notes
Amendments1976—Subsecs. (a), (b). Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsecs. (c), (d). Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.
Statutory Notes and Related Subsidiaries
Effective DateSection effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.