[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: 26CFR55.6061-1]

[Page 405]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 55_EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED 
INVESTMENT COMPANIES--Table of Contents
 
                 Subpart C_Procedure and Administration
 
Sec. 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]