SSN Policy Manual

United States Code of Federal Regulations

Table 23 Title 26 Internal Revenue Code 26 CFR 1.1041-1T

Purpose Q-18: How do spouses (or former spouses) elect to have section 1041 ... includes each spouse's social security number and ...

Title Treatment of transfer of property between spouses or incident to divorce (temporary). Election.

(a) General rule. A taxpayer may make [Irevoke] an election under section 121(a) in respect of a particular sale (or may revoke any such election) ... (b) Manner of making election ... statement shall also show ... (4) The names and social security numbers of the owners of the residence . . . ... No particular form is required but the notice must set forth the name, address, and taxpayer identification number, if any ... (9) ... an individual's identifying number is the social security number ... . .. (2) Transferor's certification of non-foreign status ... furnishes to the transferee a certification that ... (8) Sets forth the transferor's name, identifying number and ... an individual's identifying number is the individual'ssocial security number and ... ... (ii) ... An entity or fiduciary that fails to withhold tax with respect to a transfer ... must ... (8) The name, office address, and identifying number (if any) ... an individual's identifying number is the individual's social security number and ... ... (i) The name of the child (or children) being claimed as a dependent ... and social security number of both parents; ... (ii) ... A qualified appraisal shall include the following information: ... (E) The name, address, and (if a taxpayer identification number is otherwise required ... (A) The name and taxpayer identification number of the donor (social security number if the donor is an individual or ... ... (b) Waiver certificate. The certificate on Form 2031 ... An application for a social security account number filed on Form SS-5 orthe filing of an income tax return showing an amount representing self- employment income or self-employment tax shall not be construed to constitute an election ... ... (b) Request for validation. ... information shall be shown ... (i) The name, address, and social securlty account number of .. ... (c) Minister in a foreign country ... desires to have the Federal old- age, survivors, and disability insurance system established ... shall include ... (b) His social security account number, if he has one. ... ... information is required by the lnternal Revenue Service when ... maintenance payment is claimed as a deduction ... payee's social security number . . . ... Taxpayers claiming the credit should attach Form 5405, Credit for Purchase or Construction of New Principal Residence ... I certify ... before ... 1975 ... ... sold ... to (state name ... soclal securlty number of purchaser) .. . ... (3) The name and taxpayer identification number of the donor (social security number if the donor is an individual ... ... Every employer, who ... provides ... employees remuneration ... of group-term life insurance ... includes ... soclal security number of the employee ... (c) ... Every individual making a return ... before January 1, 1962, is required to ... social security account number ... fallure to apply for or receive a social security account number will not excuse the individual ...

26 CFR 1.121-4

Withholding on dispositions of U.S. real property interests by foreign persons: In general. Situations in which withholding is not required under section 1445(a). Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates. Support test in case of child of divorced or separated parents. Recordkeeping and return requirements for deductions for charitable contributions. and Christian Science ~ractitionersfor self- mployment coverage. rreatment of certain 'emuneration erroneously sported as net earnings from ;elf-emplovment. . . dinisters and members of eligious orders. Election by ministers, nembers of religious orders,

26 CFR 1.1445-1

26 CFR 1.1445-2

26 CFR 1.1445-5

26 CFR 1.170A-13

26 CFR l.l402(e)(l)-1

26 CFR 1.1402(9)-1

26 CFR 1.1402(a)-11

Vimony, etc., payments temporary).

26 CFR 1.215-IT

:ertificate by seller.

26 CFR 1.44-3

nformation return by donees elating to certain dispositions ~fdonated property. nformation returns regarding ~aymentof wages in the form ~fgroup-term life insurance. ielf-employment tax returns.

26 CFR 1.6050L-1

16 CFR 1.6052-1

16 CFR 1.6017-1