I remember discussing the changes with a friend around 1991. At the time I was reading the changes noted to the law in IRS publication no. 17. I believe it is also noted on Form 1040 (look in the area used for children's SSN, it should be ref. in the instructions). Between the two of these, you should get a pointer to the code, and all of these are available online. The IRS is the only agency, that I have know, of using this law and, again, I think that congress made it law c. '91. Richard Storey Mark Hedges wrote:

Could someone kindly point toward an authoritative resource which proves assignment of SSN's to newborns is mandatory? Gratzi. -hedges-