An Act to amend the Internal Revenue Code of 1954 to permit the use of identifying numbers
PL 87-397 (H.R.8876), enacted 10/05/1961

Taxes. 
Ac c o u n t num-
bers. 
828 
PUBLIC LAW 87-397-OCT. 6, 1961 
[75 STAT. 
Public Law 87-397 
October S, 1961 
A N A C T 
[H. R. 8876] 
fJ^Q amend the Internal Revenue CJode of 1954 to permit the use of identifying 
numbers. 
Be it enacted hy the SeTiate and House of Representatives 
of the 
United States of America in Congress assembled, 
(a) IDENTIFYING NUMBERS.—-Subchapter B of chapter 61 of the 
Internal Kevenue Code of 1954 (miscellaneous provisions relating to 
2
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6
^ ?sc 6^0 1- information and returns) is amended by renumbering section 6109 as 
6109. 
section 6110 and inserting after section 6108 the following new section: 
"SEC. 6109. IDENTIFYING NUMBERS. 
"(a) SUPPLYING OF IDENTIFYING NUMBERS.—^When required by 
regulations prescribed by the Secretary or his delegate: 
"(1) INCLUSION IN RETURNS.—Any person required under the 
authority of this title to make a return, statement, or other docu-
ment shall include in such return, statement, or other document 
such identifying number as may be prescribed for securing proper 
identification of such person. 
" (2) FURNISHING NUMBER TO OTHER PERSONS.—Any person with 
respect to whom a return, statement, or other document is required 
under the authority of this title to be made by another person 
shall furnish to such other person such identifying number as 
may be prescribed for securing his proper identification. 
"(3) FURNISHING NUMBER or ANOTHER PERSON.—Any person 
required under the authority of this title to make a return, state-
ment, or other document with respect to another person shall 
request from such other person, and shall include m any such 
return, statement, or other document, such identifying number 
as may be prescribed for securing proper identification of such 
other person. 
"(b) LIMITATION.— 
"(1) Except as provided in paragraph (2), a return of any 
person with respect to his liability for tax, or any statement or 
other document in support thereof, shall not be considered for 
purposes of paragraphs (2) and (3) of subsection (a) as a return, 
statement, or other document with respect to another person. 
"(2) For purposes of paragraphs (2) and (3) of subsection 
(a), a return of an estate or trust with respect to its liability for 
tax, and any statement or other document in support thereof, 
shall be considered as a return, statement, or other document with 
respect to each beneficiary of such estate or trust. 
"(c) REQUIREMENT OF INFORMATION.—For purposes of this sec-
tion, the Secretary or his delegate is authorized to require such infor-
mation as may be necessary to assign an identifying number to any 
person." 
(b) PENALTY FOR FAILURE T O SUPPLY IDENTIFYING NUMBER.— 
68A Stat. 8 2 8; Subchapter B of chapter 68 of such Code (relating to assessable 
2 6^usc°667i- penalties) is amended by adding at the end thereof the following 
6675. 
new section: 
•'SEC. 6676. FAILURE TO SUPPLY IDENTIFYING NUMBERS. 
" (a) CIVIL PENALTY.—If any person who is required by regulations 
prescribed under section 6109— 
"(1) to include his identifying number in any return, state-
ment, or other document, 
"(2) to furnish his identifying number to another person, or 
75 S T A T . ] 
PUBLIC LAW 87-398~OCT. 5, 1961 
829 
68A Stat. 770. 
"(3) to include in any return, statement, or other document 
made with respect to another person the identifying number of 
such other person, 
fails to comply with such requirement at the time prescribed by such 
reflations, such person shall pay a penalty of $5 for each such 
Penalty, 
failure, unless it is shown that such failure is due to reasonable cause. 
"(b) 
DEFICIENCY PROCEDURES NOT T O APPLY.—Subchapter B of 
chapter 63 (relating to deficiency procedures for income, estate, and 
gift taxes) shall not apply in respect of the assessment or collection ent.^ 
* * 
of any penalty imposed by subsection (a)." 
(c) 
TECHNICAL AMENDMENTS.— 
(1) The table of sections for subchapter B of chapter 61 of such 
Code is amended by striking out the last line and inserting in lieu 
thereof the following: 
"Sec. 6109'. Identifying numbers. 
"Sec. 6110. Cross references." 
(2) The table of sections for subchapter B of chapter 68 of 
such Code is amended by adding at the end thereof the following: 
"Sec. 6676. Failure to supply identifying numbers." 
(d) EFFECTIVE DATE.—Paragraph (1) of section 6109(a) of the 
Internal Kevenue Code of 1954, as added by subsection (a) of this 
section, shall apply only in respect of returns, statements, and other 
documents relating to periods commencing after December 31, 1961. 
Paragraphs (2) and (3) of such section 6109(a) shall apply only in 
respect of returns, statements, or other documents relating to periods 
commencing after December 31,1962. 
Approved October 5, 1961. 
Public Law 87-398 
AN ACT 
For the relief of the State of New Hampshire. 
Be it enacted hy the Seriate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Secretary 
of the Treasury is authorized and directed to pay, out of any money 
in the Treasury not otherwise appropriated, to the State of New 
Hampshire the sum of $65,049.93. The payment of such sum shall 
be in full satisfaction of all claims of the State of New Hampshire 
against the United States on account of judgments rendered against 
such State in connection with property damage caused by the crash of 
an aircraft which was owned by the United States and was, at the 
time of such crash (July 18, 1957), being operated by a member of 
the New Hampshire Air National Guard while on an active duty 
for training mission authorized by the National Guard Bureau, De-
partment of Defense: Provided^ That no part of the amount appro-
priated in this Act shall be paid or delivered to or received by any 
agent or attorney on account of services rendered in connection with 
this claim, and the same shall be unlawful, any contract to the con-
trary notwithstanding." Any person violating the provisions of this 
Act shall be deemed guilty of a misdemeanor and upon conviction 
thereof shall be fined in any sum not exceeding $1,000. 
Approved October 5, 1961. 
October 5, 1961 
[S.1942] 
New Hampshire. 
Relief. 
Penalty.