26 CFR 301.7701-12 - Employer identification number.

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There is 1 rule appearing in the Federal Register for 26 CFR 301. View below or at eCFR (GPOAccess)
§ 301.7701-12 Employer identification number.
For purposes of this chapter, the term employer identification number means the taxpayer identifying number of an individual or other person (whether or not an employer) which is assigned pursuant to section 6011 (b) or corresponding provisions of prior law, or pursuant to section 6109, and in which nine digits are separated by a hyphen, as follows: 00-0000000. The terms “employer identification number” and “identification number” (defined in § 31.0-2(a)(11) of this chapter (Employment Tax Regulations)) refer to the same number.
[T.D. 7306, 39 FR 9947, Mar. 15, 1974]

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-04-30; vol. 79 # 83 - Wednesday, April 30, 2014
    1. 79 FR 24331 - Information Reporting of Minimum Essential Coverage; Correction
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations; correction.
      This correction is effective April 30, 2014 and applicable March 10, 2014.
      26 CFR Parts 1, 301, and 602

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United States Code
Statutes at Large

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-05-23; vol. 79 # 100 - Friday, May 23, 2014
    1. 79 FR 29701 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Cancellation of a notice of public hearing on proposed rulemaking.
      The public hearing originally scheduled for June 24, 2014 at 10 a.m. is cancelled.
      26 CFR Parts 1, 31, and 301