[Code of Federal Regulations] [Title 26, Volume 20] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR601.525] [Page 109] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents Subpart E_Conference and Practice Requirements Sec. 601.525 Certification of copies of documents. The provisions of paragraph (e) of Sec. 601.504 with respect to certification of copies are applicable to a power of attorney or a tax information authorization required to be filed under Sec. 601.522 or Sec. 601.523. [[Page 110]]