26 CFR 301.7622-1 - Authority to administer oaths and certify.

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There are 8 Updates appearing in the Federal Register for 26 CFR 301. View below or at eCFR (GPOAccess)
§ 301.7622-1 Authority to administer oaths and certify.
The officers and employees of the Internal Revenue Service whom the Commissioner has designated are authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations issued thereunder, except that the authority to certify shall not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive.
(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)
[T.D. 7359, 40 FR 23743, June 2, 1975]

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602