[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6061-1]

[Page 678]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  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]