Treasury Regulations (26 C.F.R.)
26 CFR § 55.6061-1
Signing of returns and other documents.
Any return required to be made by a real estate investment trust or a regulated investment company with respect to the tax imposed by Chapter 44 shall be signed by a person authorized by section 6062 of the Code to sign the income tax return of the real estate investment trust or the regulated investment company. Any statement or other document required to be made with respect to the tax imposed by Chapter 44 shall be signed by the person required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such statement or document. An individual's signature on a return, statement, or other document made by or for the real estate investment trust or the regulated investment company shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
[T.D. 8180, 53 FR 6148, Mar. 1, 1988]
Source: view the official text
In this part (24 sections)
- 55.4981-1 · [Reserved]
- 55.4981-2 · Imposition of excise tax with respect to certain…
- 55.4982-1 · Imposition of excise tax on undistributed income of…
- 55.6001-1 · Notice or regulations requiring records, statements, and…
- 55.6011-1 · General requirement of return, statement, or list.
- 55.6060-1 · Reporting requirements for tax return preparers.
- 55.6061-1 · Signing of returns and other documents.
- 55.6065-1 · Verification of returns.
- 55.6071-1 · Time for filing returns.
- 55.6081-1 · Automatic extension of time for filing a return due under…
- 55.6091-1 · Place for filing Chapter 44 tax returns.
- 55.6091-2 · Exceptional cases.
- 55.6107-1 · Tax return preparer must furnish copy of return or claim…
- 55.6109-1 · Tax return preparers furnishing identifying numbers for…
- 55.6151-1 · Time and place for paying of tax shown on returns.
- 55.6161-1 · Extension of time for paying tax or deficiency.
- 55.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 · Penalties for understatement due to an unreasonable…
- 55.6694-3 · Penalty for understatement due to willful, reckless, or…
- 55.6694-4 · Extension of period of collection when tax return preparer…
- 55.6695-1 · Other assessable penalties with respect to the preparation…
- 55.6696-1 · Claims for credit or refund by tax return preparers.
- 55.7701-1 · Tax return preparer.