[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6061-1]

[Page 34]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6061-1  Signing of returns and other documents.

    (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]