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Treasury Regulations · 26 CFR

§ 601.526. Revocation of powers of attorney and tax information authorizations.

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).

Cite as 26 CFR § 601.526

At a glance

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

Status
In the current eCFR
Issued
April 12, 1969 by 34 FR 6432
Last amended
February 1, 1980
Length
69 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 2

The revocation of the authority of a representative covered by a power of attorney or tax information authorization filed in an office of the Bureau of Alcohol, Tobacco, and Firearms shall in no case be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.

[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 2 other regulations

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.

  1. Amended (45 FR 7259)
  2. Issued (34 FR 6432)

Where it sits in 26 CFR

  1. Subchapter H Internal revenue practice
  2. Part 601 Statement of procedural rules
  3. Subpart E Conference and Practice Requirements
  4. Requirements for Alcohol, Tobacco, and Firearms Activities

Nearby sections