Publication 1635

Publication 1635

A booklet published by the IRS stating how employer identification numbers are used. It states the circumstances under which various types of businesses (including sole proprietorships, C corporations, and partnerships) are required to receive EINs.
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The IRS has published extensive guidance on when a business must obtain a new EIN and when an existing EIN may be retained following a reorganization (see, e.g., Publication 1635, Employer Identification Number: Understanding Your EIN (2012)), available on the IRS website at irs.gov.
IRS Publication 1635, "Understanding Your EIN," provides general guidance on EINs and has flow charts to assist users on when they may need to get a new number for each type of entity.