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Treasury Regulations · 26 CFR

§ 157.6061-1. Signing of returns and other documents.

In effect eCFR current as of October 15, 2026

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 § 157.6061-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
Issued under
26 U.S.C. § 6061
Length
106 words · about 1 min to read

Any return, statement, or other document required to be made with respect to a tax imposed by chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code or the regulations under chapter 55 must 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 return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.

Other regulations under § 6061

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 157 Excise tax on structured settlement factoring transactions
  3. Subpart B Procedure and Administration

Nearby sections