Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
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§ 301.6061-1 Signing of returns and other documents.
(a) In general. For provisions concerning the signing of returns and other documents, see the regulations relating to the particular tax.
(b) Method of signing. The Secretary may prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations.
(c) Effective dates. The rule in paragraph (a) is effective December 12, 1996. The rule in paragraph (b) is effective on July 21, 1995.
[T.D. 8689, 61 FR 65320, Dec. 12, 1996]
