U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
(a) The SPE is authorized to report certain information, including Taxpayer Identification Number (TIN) data, to the Internal Revenue Service (IRS).
Regulations most recently checked for updates: Aug 28, 2025
(a) The SPE is authorized to report certain information, including Taxpayer Identification Number (TIN) data, to the Internal Revenue Service (IRS).