Sec. 40.6109(a)-1 Identifying numbers.

Every person required under section 40.6011(a)-1 to make a return must provide the identifying number required by the instructions applicable to the form on which the return is made.

[T.D. 8442, 57 FR 48174-48187, Oct. 22, 1992. Revised by T.D. 8963, 66 FR 41775-41778, Aug. 9, 2001.]