Treasury Regulations · 26 CFR
§ 156.6061-1. Signing of returns and other documents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6061
Cite as 26 CFR § 156.6061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6061
- Length
- 100 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 156 Excise tax on greenmail
- Subpart B Procedure and Administration
Nearby sections
- § 156.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 156.6011-1 General requirement of return, statement, or list.
- § 156.6060-1 Reporting requirements for tax return preparers.
- § 156.6061-1 Signing of returns and other documents.
- § 156.6065-1 Verification of returns.
- § 156.6071-1 Time for filing returns relating to greenmail.
- § 156.6081-1 Automatic extension of time for filing a return due under chapter 54.
- § 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns.