Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 24.47: Execution of IRS Form SS-4.

Where this section sits in the code

Title 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—ALCOHOL
PART 24—WINE
Subpart C—Administrative and Miscellaneous Provisions

(a) Preparation. The application on IRS Form SS-4, together with any supplementary statement, will be prepared in accordance with the form instructions and applicable regulations. The application will be filed with the director of the internal revenue service center as instructed on the Form SS-4.

(b) Signature. The application will be signed by:

(1) The individual, if the taxpayer is an individual; or,

(2) The president, vice president, other principal officer, or other person authorized to sign, if the taxpayer is a corporation; or,

(3) A responsible and duly authorized member or officer having knowledge of its affairs, if the taxpayer is a partnership or other unincorporated organization; or,

(4) The fiduciary, if the taxpayer is a trust or estate. (Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109))

Collected 2026-08-27T02:25:11Z. Source file · JSON

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