Implements § 6109Open in workspace
Reg. § 1.6109-1 Identifying numbers.
26 CFR § 1.6109-1eCFR, current through 2026-07-14
(a) Information to be furnished after April 15, 1974 For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see (Regulations on Procedure and Administration).
(b) Information to be furnished before April 15, 1974 For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed before April 16, 1974, see (revised as of April 1, 1973).
[T.D. 7306, 39 FR 9946, Mar. 15, 1974; 39 FR 11080, Mar. 25, 1974]