26 CFR · Internal Revenue
§ 301.7701-12 — Employer identification number.
eCFR · current through Aug 10, 2026
§ 301.7701-12 Employer identification number.
For purposes of this chapter, the term employer identification number means the taxpayer identifying number of an individual or other person (whether or not an employer) which is assigned pursuant to section 6011 (b) or corresponding provisions of prior law, or pursuant to section 6109, and in which nine digits are separated by a hyphen, as follows: 00-0000000. The terms “employer identification number” and “identification number” (defined in § 31.0-2(a)(11) of this chapter (Employment Tax Regulations)) refer to the same number.
[T.D. 7306, 39 FR 9947, Mar. 15, 1974]
Free access — add to your briefcase to read the full text and ask questions with AI
26 C.F.R. § 301.7701-12 (Employer identification number.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Gary L. Ryan v. Bureau of Alcohol, Tobacco and Firearms
715 F.2d 644 (D.C. Circuit, 1983)
Opinion No.
(Texas Attorney General Reports, 1990)
Nearby Sections
11
§ 301.7701-7
Trusts—domestic and foreign.§ 301.7701-9
Secretary or his delegate.§ 301.7701-10
District director.§ 301.7701-11
Social security number.§ 301.7701-12
Employer identification number.§ 301.7701-13
Pre-1970 domestic building and loan association.§ 301.7701-13A
Post-1969 domestic building and loan association.§ 301.7701-14
Cooperative bank.§ 301.7701-15
Tax return preparer.§ 301.7701-16
Other terms.