Code of Federal Regulations · Section
§ 41.6109-1 — -1 Identifying Numbers
26 C.F.R. § 41.6109-1
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Every person required under § 41.6011(a)-1 to make a return must provide the identifying number required by the instructions to the form on which the return is made.
Authorizing Statute
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Exemptions26 U.S.C. § 4483
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Identifying numbers26 U.S.C. § 6109
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Definitions26 U.S.C. § 4482
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General requirement of return, statement, or list26 U.S.C. § 6011
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Rules and regulations26 U.S.C. § 7805
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Time for filing returns and other documents26 U.S.C. § 6071
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Place for filing returns or other documents26 U.S.C. § 6091
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Time and place for paying tax shown on returns26 U.S.C. § 6151