Treasury Regulations · 26 CFR
§ 301.7701-11. Social security number.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7701
Cite as 26 CFR § 301.7701-11
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 15, 1974 by T.D. 7306
- Issued under
- 26 U.S.C. § 7701
- Length
- 98 words · about 1 min to read
- Defines
- 3 terms
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 2
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]
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 2 other regulations
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.
- Issued by T.D. 7306 (39 FR 9947)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5ffaf3310af6b61 Definitions
Nearby sections
- § 301.7701-7 Trusts—domestic and foreign.
- § 301.7701-8 Military or naval forces and Armed Forces of the United States.
- § 301.7701-9 Secretary or his delegate.
- § 301.7701-10 District director.
- § 301.7701-11 Social security number.
- § 301.7701-12 Employer identification number.
- § 301.7701-13 Pre-1970 domestic building and loan association.
- § 301.7701-13A Post-1969 domestic building and loan association.
- § 301.7701-14 Cooperative bank.