26 C.F.R. § 41.6109-1

Current through October 31, 2024
Section 41.6109-1 - Identifying numbers

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.

26 C.F.R. §41.6109-1

T.D. 8879, 65 FR 17155 , Mar. 31, 2000