[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6109-1]

[Page 367]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6109-1  Supplying of identifying numbers.

    (a) In general. The returns, statements, and other documents 
required to be filed under this subchapter shall reflect such 
identifying numbers as are required by each return, statement, or 
document and its related instructions. See Sec. 301.6109-1 of this 
chapter (Regulations on Procedure and Administration).
    (b) Effective date. The provisions of this section are effective for 
information which must be furnished after April 15, 1974. See 26 CFR 
Sec. 31.6109-1 (revised as of April 1, 1973) for provisions with 
respect to information which must be furnished before April 16, 1974.

[39 FR 9946, Mar. 15, 1974]