Treasury Regulations (26 C.F.R.)
26 CFR § 1.6109-1
Identifying numbers.
Official textecfr.govlast amended
# (a) Information to be furnished after April 15, 1974.
For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see § 301.6109-1 of this chapter (Regulations on Procedure and Administration).
# (b) Information to be furnished before April 15, 1974.
For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed before April 16, 1974, see 26 CFR § 1.6109-1 (revised as of April 1, 1973).
[T.D. 7306, 39 FR 9946, Mar. 15, 1974; 39 FR 11080, Mar. 25, 1974]
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In this part (40 sections)
- 1.6074-2 · Time for filing declarations by corporations in case of a…
- 1.6074-3 · Extension of time for filing declarations by corporations.
- 1.6081-1 · Extension of time for filing returns.
- 1.6081-2 · Automatic extension of time to file certain returns filed by…
- 1.6081-3 · Automatic extension of time for filing corporation income…
- 1.6081-4 · Automatic extension of time for filing individual income tax…
- 1.6081-5 · Extensions of time in the case of certain partnerships,…
- 1.6081-6 · Automatic extension of time to file estate or trust income…
- 1.6081-7 · Automatic extension of time to file Real Estate Mortgage…
- 1.6081-8 · Extension of time to file certain information returns.
- 1.6081-9 · Automatic extension of time to file exempt or political…
- 1.6081-10 · Automatic extension of time to file withholding tax return…
- 1.6081-11 · Automatic extension of time for filing certain employee…
- 1.6091-1 · Place for filing returns or other documents.
- 1.6091-2 · Place for filing income tax returns.
- 1.6091-3 · Filing certain international income tax returns.
- 1.6091-4 · Exceptional cases.
- 1.6102-1 · Computations on returns or other documents.
- 1.6107-1 · Tax return preparer must furnish copy of return or claim for…
- 1.6107-2 · Form and manner of furnishing copy of return and retaining…
- 1.6109-1 · Identifying numbers.
- 1.6109-2 · Tax return preparers furnishing identifying numbers for…
- 1.6115-1 · Disclosure requirements for quid pro quo contributions.
- 1.6109-2A · Furnishing identifying number of income tax return preparer.
- 1.6151-1 · Time and place for paying tax shown on returns.
- 1.6153-1 · Payment of estimated tax by individuals.
- 1.6153-2 · Fiscal years.
- 1.6153-3 · Short taxable years.
- 1.6153-4 · Extension of time for paying the estimated tax.
- 1.6161-1 · Extension of time for paying tax or deficiency.
- 1.6162-1 · Extension of time for payment of tax on gain attributable to…
- 1.6164-1 · Extensions of time for payment of taxes by corporations…
- 1.6164-2 · Amount of tax the time for payment of which may be extended.
- 1.6164-3 · Computation of the amount of reduction of the tax previously…
- 1.6164-4 · Payment of remainder of tax where extension relates to only…
- 1.6164-5 · Period of extension.
- 1.6164-6 · Revised statements.
- 1.6164-7 · Termination by district director.
- 1.6164-8 · Payments on termination.
- 1.6164-9 · Cross references.