Treasury Regulations · 26 CFR
§ 58.6061-1. 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 § 58.6061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6061
- Length
- 159 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. Any stock repurchase excise tax return (as defined in § 58.6011-1(b)), statement, or other document required to be made with respect to the tax imposed by chapter 37 of the Internal Revenue Code 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 a return, statement, or other document is prima facie evidence that the individual is authorized to sign the return, statement, or other document.
¶(b) Applicability date. This section applies to stock repurchase excise tax returns, statements, or other documents that are required to be made with respect to the tax imposed by chapter 37 and required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 58 Stock repurchase excise tax
- Subpart B Procedure and Administration
Nearby sections
- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 58.6011-1 General requirement of return, statement, or list.
- § 58.6060-1 Reporting requirements for tax return preparers.
- § 58.6061-1 Signing of returns and other documents.
- § 58.6065-1 Verification of returns.
- § 58.6071-1 Time for filing returns.
- § 58.6091-1 Place for filing tax returns under chapter 37 of the Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.