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31 U.S. Code § 7701

Taxpayer identifying number

31 U.S. Code § 7701. Taxpayer identifying number

(a) In this section—
(1)
“included Federal loan program” has the same meaning given that term in section 6103(l)(3)(C) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(3)(C)).
(2)
“taxpayer identifying number” means the identifying number required under section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. 6109).
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