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Part III. Administrative, Procedural, and Miscellaneous

SEC. 7. RECORD FORMAT AND LAYOUT

Internal Revenue Bulletin 1998-37 · 2026-10-03 edition · updated 2026-10-04 · United States

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

1 Establishment 1 REQUIRED. This digit identifies the kind of establishment. Enter the Type number which describes the type of establishment, as shown below: 1 for an establishment that serves evening meals only (with or without alcoholic beverages). 2 for an establishment that serves evening meals and other meals (with or without alcoholic beverages). 3 for an establishment that serves only meals other than evening meals (with or without alcoholic beverages). 4 for an establishment that serves food, if at all, only as an incidental part of the business of serving alcoholic beverages.

1998–37 I.R.B. 25 September 14, 1998

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▸Contents — Internal Revenue Bulletin 1998-37
Internal Revenue Bulletin 1998-37

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