26 CFR 31.6061-1 - Signing of returns.

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There are 6 Updates appearing in the Federal Register for 26 CFR 31. View below or at eCFR (GPOAccess)
§ 31.6061-1 Signing of returns.
Each return required under the regulations in this subpart shall, if signature is called for by the form or instructions relating to the return, be signed by (a) the individual, if the person required to make the return is an individual; (b) the president, vice president, or other principal officer, if the person required to make the return is a corporation; (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the person required to make the return is a partnership or other unincorporated organization; or (d) the fiduciary, if the person required to make the return is a trust or estate. The return may be signed for the taxpayer by an agent who is duly authorized in accordance with § 31.6011(a)-7 to make such return.

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.

  • 2014-03-06; vol. 79 # 44 - Thursday, March 6, 2014
    1. 79 FR 12726 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations.
      Effective Date: These regulations are effective on March 6, 2014. Applicability Dates: For dates of applicability, see §§ 1.1441-1(g), 1.1441-3(j), 1.1441-4(g)(3), 1.1441-5(g)(3), 1.1441-6(i)(3), 1.1441-7(h), 1.1461-1(i), 1.1461-2(e), 1.6041-1(j)(2), 1.6041-4(d)(2), 1.6042-3(b)(5)(ii), 1.6045-1(c)(3)(xv), 1.6049-4(h), 1.6049-5(g)(2).
      26 CFR Parts 1, 31, and 301

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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 31 after this date.

  • 2014-03-06; vol. 79 # 44 - Thursday, March 6, 2014
    1. 79 FR 12726 - Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations.
      Effective Date: These regulations are effective on March 6, 2014. Applicability Dates: For dates of applicability, see §§ 1.1441-1(g), 1.1441-3(j), 1.1441-4(g)(3), 1.1441-5(g)(3), 1.1441-6(i)(3), 1.1441-7(h), 1.1461-1(i), 1.1461-2(e), 1.6041-1(j)(2), 1.6041-4(d)(2), 1.6042-3(b)(5)(ii), 1.6045-1(c)(3)(xv), 1.6049-4(h), 1.6049-5(g)(2).
      26 CFR Parts 1, 31, and 301