Treasury Regulations · 26 CFR
§ 601.525. Certification of copies of 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).
Cite as 26 CFR § 601.525
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15990, Nov. 22, 1967, unless otherwise noted.
- Length
- 36 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 3 regulations; cited by 0
The provisions of paragraph (e) of § 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 § 601.522 or § 601.523.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter H Internal revenue practice
- Part 601 Statement of procedural rules
- Subpart E Conference and Practice Requirements
- Requirements for Alcohol, Tobacco, and Firearms Activities
Nearby sections
- § 601.521 Requirements for conference and representation in conference.
- § 601.522 Power of attorney.
- § 601.523 Tax information authorization.
- § 601.524 Execution and filing powers of attorney and tax information authorizations.
- § 601.525 Certification of copies of documents.
- § 601.526 Revocation of powers of attorney and tax information authorizations.
- § 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.