[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR156.6061-1]

[Page 460]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 156_EXCISE TAX ON GREENMAIL--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 156.6061-1  Signing of returns and other documents.

    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.