27 C.F.R. § 25.123 Preparation and filing of IRS Form SS–4.
Title 27 - Alcohol, Tobacco Products and Firearms
The taxpayer shall prepare and file IRS Form SS–4, together with any supplementary statement, in accordance with the instructions on the form or issued in respect to it. (26 U.S.C. 6109) [T.D. ATF–271, 53 FR 17549, May 17, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Employer Identification Numbers
§ 25.123 Preparation and filing of IRS Form SS–4.