26 CFR 41.6109-1 - Identifying numbers.
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§ 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.
[T.D. 8879, 65 FR 17155, Mar. 31, 2000]