§ 1.6109-1. Identifying numbers.

Other regulations under § 6109

• § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
• § 1.6109-2A Furnishing identifying number of income tax return preparer.
• § 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 31.6109-1 Supplying of identifying numbers.
• § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 41.6109-1 Identifying numbers.
• § 41.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
• § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 301.6109-1 Identifying numbers.
• § 301.6109-2 Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
• § 301.6109-3 IRS adoption taxpayer identification numbers.
• § 301.6109-4 IRS truncated taxpayer identification numbers.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 301.6109-1 Identifying numbers.

Cited by 4 other regulations

• § 1.6017-1 Self-employment tax returns.
• § 1.6042-2 Returns of information as to dividends paid.
• § 1.6044-2 Returns of information as to payments of patronage dividends.
• § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. March 25, 1974Amended (39 FR 11080)
2. March 15, 1974Issued by T.D. 7306 (39 FR 9946)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Miscellaneous Provisions

Nearby sections

• § 1.6102-1 Computations on returns or other documents.
• § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
• § 1.6109-1 Identifying numbers.
• § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
• § 1.6115-1 Disclosure requirements for quid pro quo contributions.