26 C.F.R. § 41.6109-1 Identifying numbers.
Title 26 - Internal Revenue
Every person required under §41.6011(a)–1 to make a return must provide the identifying number required by the instructions to the form on which the return is made. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]
Title 26: Internal Revenue
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6109-1 Identifying numbers.
