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]
Cross-references to the CFR
41.6011
26 C.F.R. § 41.6109-1: Identifying numbers. | Justis AI