§ 31.6109-1. Supplying of identifying numbers.

Other regulations under § 6109

• § 1.6109-1 Identifying numbers.
• § 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.
• § 31.6109-2 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 5 other regulations

• § 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
• § 31.6011(a)-7 Execution of returns.
• § 31.6011(b)-1 Employers' identification numbers.
• § 31.6011(b)-2 Employees' account numbers.
• § 31.6051-1 Statements for employees.

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 15, 1974Issued (39 FR 9946)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6081(a)-1 Extensions of time for filing returns and other documents.
• § 31.6091-1 Place for filing returns.
• § 31.6101-1 Period covered by returns.
• § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 31.6109-1 Supplying of identifying numbers.
• § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 31.6151-1 Time for paying tax.
• § 31.6157-1 Cross reference.
• § 31.6161(a)(1)-1 Extensions of time for paying tax.