27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 25.168

Employer identification number.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 25.168 — Employer identification number.

§ 25.168 Employer identification number. The employer identification number (defined at 26 CFR 301.7701–12) of the taxpayer who has been assigned the number will be shown on each return on Form 5000.24, filed under this part. Failure of the taxpayer to include the employer identification number on Form 5000.24 may result in imposition of the penalty specified in § 70.113 of this chapter. A brewer shall apply for an employer identification number on IRS Form SS–4 as provided in § 25.169. (Pub. L. 87–397, 75 Stat. 828, as amended (26 U.S.C. 6109, 6676)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF–301, 55 FR 47605, Nov. 14, 1990; T.D. TTB–79, 74 FR 37405, July 28, 2009]

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27 C.F.R. § 25.168
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The regulatory text of 27 C.F.R. § 25.168 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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