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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6061-1

Signing of returns and other documents.

Official textecfr.govlast amended

# (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]

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In this part (40 sections)
  1. 301.6041-1 · Returns of information regarding certain payments.
  2. 301.6042-1 · Returns of information regarding payments of dividends and…
  3. 301.6043-1 · Returns regarding liquidation, dissolution, termination,…
  4. 301.6044-1 · Returns of information regarding payments of patronage…
  5. 301.6046-1 · Returns as to organization or reorganization of foreign…
  6. 301.6047-1 · Information relating to certain trusts and annuity and…
  7. 301.6049-1 · Returns regarding payments of interest.
  8. 301.6050A-1 · Information returns regarding services performed by…
  9. 301.6050M-1 · Information returns relating to persons receiving…
  10. 301.6051-1 · Receipts for employees.
  11. 301.6052-1 · Information returns and statements regarding payment of…
  12. 301.6056-1 · Rules relating to reporting by applicable large employers…
  13. 301.6056-2 · Electronic furnishing of statements.
  14. 301.6057-1 · Employee retirement benefit plans; identification of…
  15. 301.6057-2 · Employee retirement benefit plans; notification of change…
  16. 301.6057-3 · Required use of electronic form for filing requirements…
  17. 301.6058-1 · Information required in connection with certain plans of…
  18. 301.6058-2 · Required use of electronic form for filing requirements…
  19. 301.6059-1 · Periodic report of actuary.
  20. 301.6059-2 · Required use of electronic form for filing requirements…
  21. 301.6061-1 · Signing of returns and other documents.
  22. 301.6062-1 · Signing of corporation returns.
  23. 301.6063-1 · Signing of partnership returns.
  24. 301.6064-1 · Signature presumed authentic.
  25. 301.6065-1 · Verification of returns.
  26. 301.6071-1 · Time for filing returns and other documents.
  27. 301.6072-1 · Time for filing income tax returns.
  28. 301.6073-1 · Time for filing declarations of estimated income tax by…
  29. 301.6074-1 · Time for filing declarations of estimated income tax by…
  30. 301.6075-1 · Time for filing estate and gift tax returns.
  31. 301.6081-1 · Extension of time for filing returns.
  32. 301.6081-2 · Automatic extension of time for filing an information…
  33. 301.6091-1 · Place for filing returns and other documents.
  34. 301.6096-1 · Designation by individuals for taxable years beginning…
  35. 301.6101-1 · Period covered by returns or other documents.
  36. 301.6102-1 · Computations on returns or other documents.
  37. 301.6103(a)-1 · (a)-1 Disclosures after December 31, 1976, by officers…
  38. 301.6103(a)-2 · (a)-2 Disclosures after December 31, 1976, by attorneys…
  39. 301.6103(c)-1 · (c)-1 Disclosure of returns and return information to…
  40. 301.6103(h)(2)-1 · (h)(2)-1 Disclosure of returns and return…
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