### Question
How does the law define Federal agency?


### Answer
Under *26 U.S.C. § 6103*, **Federal agency** is defined as:

> an agency within the meaning of section 551(1) of title 5, United States Code

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

