Implements § 6109Open in workspace
Reg. § 41.6109-1 Identifying numbers.
26 CFR § 41.6109-1eCFR, current through 2026-07-14
Every person required under to make a return must provide the identifying number required by the instructions to the form on which the return is made.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]