Section 152 - Bar on disclosure of information.

Information confidentiality: disclosure barred without consent, and use in proceedings allowed only after opportunity to be heard; class publication possible.

Section 152 prohibits publishing information given under sections 150 or 151 that would identify a person without that person's prior written consent, and bars using such information in proceedings under the Act except after giving the person an opportunity to be heard; the Commissioner may, however, publish information aggregated by class of taxable persons or transactions if considered desirable in the public interest.