27 C.F.R. § 19.520 Employer identification number.
Title 27 - Alcohol, Tobacco Products and Firearms
The employer identification number (defined at 26 CFR 301.7701–12) of the taxpayer who has been assigned such a number shall be shown on each return on Form 5000.24 filed pursuant to the provisions of this part. Failure of the taxpayer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in §70.113 of this chapter. (Sec. 1, Pub. L. 87–397, 75 Stat. 828, as amended (26 U.S.C. 6109, 6676)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF–219, 50 FR 51387, Dec. 17, 1985; T.D. ATF–301, 55 FR 47605, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart P—Transfer and Withdrawals
Withdrawals on Determination and Payment of Tax
§ 19.520 Employer identification number.
