{"data":{"id":"us/26-cfr-1.6109-1","jurisdiction":"us","citation":"26 CFR 1.6109-1","heading":"-1 Identifying numbers.","body":"(a) Information to be furnished after April 15, 1974. For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see § 301.6109-1 of this chapter (Regulations on Procedure and Administration).\n(b) Information to be furnished before April 15, 1974. For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed before April 16, 1974, see 26 CFR § 1.6109-1 (revised as of April 1, 1973).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"698992640956b97a95ba15067384bcb018d1a171e6d1c697747d1053870e9d5f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6107-2","next":"us/26-cfr-1.6109-2"},"notice":"GroundRules: Original legal text. Not legal advice."}