[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.47]

[Page 596]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  24.47  Execution of IRS Form SS-4.

    (a) Preparation. The application on IRS Form SS-4, together with any 
supplementary statement, will be prepared in accordance with the form 
instructions and applicable regulations. The application will be filed 
with the director of the internal revenue service center as instructed 
on the Form SS-4.
    (b) Signature. The application will be signed by:
    (1) The individual, if the taxpayer is an individual; or,
    (2) The president, vice president, other principal officer, or other 
person authorized to sign, if the taxpayer is a corporation; or,
    (3) A responsible and duly authorized member or officer having 
knowledge of its affairs, if the taxpayer is a partnership or other 
unincorporated organization; or,
    (4) The fiduciary, if the taxpayer is a trust or estate. (Pub. L. 
87-397, 75 Stat. 828, as amended (26 U.S.C. 6109))

(Approved by the Office of Management and Budget under control number 
1512-0492)

                      Special (Occupational) Taxes