[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.47]

[Page 554-555]
 
            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

[[Page 555]]

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