{"data":{"id":"us/26-cfr-41.6109-1","jurisdiction":"us","citation":"26 CFR 41.6109-1","heading":"-1 Identifying numbers.","body":"Every person required under § 41.6011(a)-1 to make a return must provide the identifying number required by the instructions to the form on which the return is made.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES","Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles"],"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":"2622b57a4748b4cb5395e2ba4f8e4da8f9e268217bde995e7fb35bec2eeba4db","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6107-1","next":"us/26-cfr-41.6109-2"},"notice":"GroundRules: Original legal text. Not legal advice."}