Treasury Regulations (26 C.F.R.)
26 CFR § 156.6061-1
Signing of returns and other documents.
Official textecfr.govlast amended
Any return, statement, or other document required to be made with respect to a tax imposed by chapter 54 (Greenmail) of the Code or the regulations thereunder shall be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such a return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
Source: view the official text
In this part (22 sections)
- 156.5881-1 · Imposition of excise tax on greenmail.
- 156.6001-1 · Notice or regulations requiring records, statements, and…
- 156.6011-1 · General requirement of return, statement, or list.
- 156.6060-1 · Reporting requirements for tax return preparers.
- 156.6061-1 · Signing of returns and other documents.
- 156.6065-1 · Verification of returns.
- 156.6071-1 · Time for filing returns relating to greenmail.
- 156.6081-1 · Automatic extension of time for filing a return due under…
- 156.6091-1 · Place for filing chapter 54 (Greenmail) tax returns.
- 156.6091-2 · Exceptional cases.
- 156.6107-1 · Tax return preparer must furnish copy of return and claim…
- 156.6109-1 · Tax return preparers furnishing identifying numbers for…
- 156.6151-1 · Time and place for paying of tax shown on returns.
- 156.6161-1 · Extension of time for paying tax or deficiency.
- 156.6165-1 · Bonds where time to pay tax or deficiency has been…
- 156.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 156.6694-2 · Penalties for understatement due to an unreasonable…
- 156.6694-3 · Penalty for understatement due to willful, reckless, or…
- 156.6694-4 · Extension of period of collection when tax return preparer…
- 156.6695-1 · Other assessable penalties with respect to the preparation…
- 156.6696-1 · Claims for credit or refund by tax return preparers.
- 156.7701-1 · Tax return preparer.