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Text of Final IRS Regs Requiring Updating of Employer Identification Numbers (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 3, 2013
"This document contains final regulations that require any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These regulations affect persons with EINs and will enhance the IRS's ability to maintain accurate information as to persons assigned EINs."

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