[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: 26CFR301.7701-12]

[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. 301.7701-12  Employer identification number.

    For purposes of this chapter, the term employer identification 
number means the taxpayer identifying number of an individual or other 
person (whether or not an employer) 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 a hyphen, as 
follows: 00-0000000. The terms ``employer identification number'' and 
``identification number'' (defined in Sec. 31.0-2(a)(11) of this 
chapter (Employment Tax Regulations)) refer to the same number.

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