27 C.F.R. § 25.168 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 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 §§25.122 and 25.123. (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]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart K—Tax on Beer
Preparation and Remittance of Tax Returns
§ 25.168 Employer identification number.