27 C.F.R. § 25.122 Application for employer identification number.
Title 27 - Alcohol, Tobacco Products and Firearms
Each taxpayer who files a special tax return, who has not already been assigned an employer identification number, shall file IRS Form SS–4 to apply for one. The taxpayer shall apply for and be assigned only one employer identification number, regardless of the number of places of business for which the taxpayer is required to file a special tax return. The employer identification number shall be applied for no later than 7 days after the filing of the taxpayer's first special tax return. IRS Form SS–4 may be obtained from the director of an IRS service center or from any IRS district director. (26 U.S.C. 6109) [T.D. ATF–271, 53 FR 17548, May 17, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Employer Identification Numbers
§ 25.122 Application for employer identification number.
