Sec. 1.6109-1 Identifying numbers.
(a) Information to be furnished after April 15, 1974.
For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see section 301.6109-1 of this chapter (Regulations on Procedure and Administration).
(b) Information to be furnished before April 15, 1974.
For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed before April 16, 1974, see 26 CFR section 1.6109-1 (revised as of April 1, 1973).
[Adopted by T.D. 6606, 27 FR 8513, Aug. 25, 1962, as amended by T.D. 7012, 34 FR 7688-7691, May 15, 1969. Revised by T.D. 7306, 39 FR 9946, Mar. 15, 1974; corrected at 39 FR 11080, Mar. 25, 1974]
