26 C.F.R. § 156.6061-1 Signing of returns and other documents.
Title 26 - Internal Revenue
Any return, statement, or other document required to be made with respect to a tax imposed by chapter 54 (Greenmail) of the Code or the regulations thereunder shall 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 shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
Title 26: Internal Revenue
PART 156—EXCISE TAX ON GREENMAIL
Subpart B—Procedure and Administration
§ 156.6061-1 Signing of returns and other documents.
