C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

26 C.F.R. § 31.6109-1

Supplying of identifying numbers

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(a) In general. The returns, statements, and other documents required to be filed under this subchapter shall reflect such identifying numbers as are required by each return, statement, or document and its related instructions. See § 301.6109-1 of this chapter (Regulations on Procedure and Administration).

(b) Effective date. The provisions of this section are effective for information which must be furnished after April 15, 1974. See 26 CFR § 31.6109-1 (revised as of April 1, 1973) for provisions with respect to information which must be furnished before April 16, 1974.

[39 FR 9946, Mar. 15, 1974]
Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Weber v. Leaseway Dedicated (10th Cir. 1999).
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Weber v. Leaseway Dedicated (10th Cir. 1999). “§ 6109 ; 26 C.F.R. §§ 31.6109-1 , 31.6051-1(a)(1).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.