Treasury Regulations · 26 CFR
§ 301.6061-1. 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 § 301.6061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 12, 1996 by T.D. 8689
- Issued under
- 26 U.S.C. § 6061
- Length
- 90 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8689 (61 FR 65320)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6058-1 Information required in connection with certain plans of deferred compensation.
- § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
- § 301.6059-1 Periodic report of actuary.
- § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
- § 301.6061-1 Signing of returns and other documents.
- § 301.6062-1 Signing of corporation returns.
- § 301.6063-1 Signing of partnership returns.
- § 301.6064-1 Signature presumed authentic.
- § 301.6065-1 Verification of returns.