[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7701-11]

[Page 631]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Definitions
 
Sec. 301.7701-11  Social security number.

    For purposes of this chapter, the term social security number means 
the taxpayer identifying number of an individual or estate which is 
assigned pursuant to section 6011(b) or corresponding provisions of 
prior law, or pursuant to section 6109, and in which nine digits are 
separated by hyphens as follows: 000-00-0000. Such term does not include 
a number with a letter as a suffix which is used to identify an 
auxiliary beneficiary under the social security program. The terms 
``account number'' and ``social security number'' refer to the same 
number.

[T.D. 7306, 39 FR 9947, Mar. 15, 1974]