27 C.F.R. § 25.121 Employer identification number.
Title 27 - Alcohol, Tobacco Products and Firearms
The employer identification number (defined in 26 CFR 301.7701–12) of the taxpayer who has been assigned such a number shall be shown on each special tax return, including amended returns, filed under this subpart. Failure of the taxpayer to include the employer identification number may result in the imposition of the penalty specified in §70.113 of this chapter. (26 U.S.C. 6109, 6676) [T.D. ATF–271, 53 FR 17548, May 17, 1988, as amended by T.D. ATF–301, 55 FR 47605, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Employer Identification Numbers
§ 25.121 Employer identification number.
