Treasury Regulations (26 C.F.R.)
26 CFR § 25.6061-1
Signing of returns and other documents.
Any return, statement, or other document required to be made under any provision of Chapter 12 or Subtitle F of the Code or regulations prescribed thereunder with respect to any tax imposed by Chapter 12 of the Code shall be signed by the donor or other person required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or other document. The person required or duly authorized to make the return may incur liability for the penalties provided for erroneous, false, or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, 7207, and 7269.
[T.D. 6600, 27 FR 4987, May 29, 1962]
Source: view the official text
In this part (40 sections)
- 25.2702-1 · Special valuation rules in the case of transfers of…
- 25.2702-2 · Definitions and valuation rules.
- 25.2702-3 · Qualified interests.
- 25.2702-4 · Certain property treated as held in trust.
- 25.2702-5 · Personal residence trusts.
- 25.2702-6 · Reduction in taxable gifts.
- 25.2702-7 · Effective dates.
- 25.2703-1 · Property subject to restrictive arrangements.
- 25.2703-2 · Effective date.
- 25.2704-1 · Lapse of certain rights.
- 25.2704-2 · Transfers subject to applicable restrictions.
- 25.2704-3 · Effective date.
- 25.6001-1 · Records required to be kept.
- 25.6011-1 · General requirement of return, statement, or list.
- 25.6011-4 · Requirement of statement disclosing participation in…
- 25.6019-1 · Persons required to file returns.
- 25.6019-2 · Returns required in case of consent under section 2513.
- 25.6019-3 · Contents of return.
- 25.6019-4 · Description of property listed on return.
- 25.6060-1 · Reporting requirements for tax return preparers.
- 25.6061-1 · Signing of returns and other documents.
- 25.6065-1 · Verification of returns.
- 25.6075-1 · Returns, time for filing gift tax returns for gifts made…
- 25.6075-2 · Returns; time for filing gift tax returns for gifts made…
- 25.6081-1 · Automatic extension of time for filing gift tax returns.
- 25.6091-1 · Place for filing returns and other documents.
- 25.6091-2 · Exceptional cases.
- 25.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 25.6109-1 · Tax return preparers furnishing identifying numbers for…
- 25.6151-1 · Time and place for paying tax shown on return.
- 25.6161-1 · Extension of time for paying tax or deficiency.
- 25.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 25.6302-1 · Voluntary payments of gift taxes by electronic funds…
- 25.6321-1 · Lien for taxes.
- 25.6323-1 · Validity and priority against certain persons.
- 25.6324-1 · Special lien for gift tax.
- 25.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 25.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 25.6694-2 · Penalties for understatement due to an unreasonable…
- 25.6694-3 · Penalty for understatement due to willful, reckless, or…