Signature requirement.

Signature requirement. When an election, agreement, statement, rebuttal, computation, or other information is required pursuant to this section and 1.1503(d)-2 through 1.1503(d)-8 to be attached to and filed by the due date (including extensions) of a U.S. tax return and signed under penalties of perjury by the person who signs the return, the attachment and filing of an unsigned copy is considered to satisfy such requirement, provided the taxpayer retains the original in its records in the manner specified by 1.6001-1(e).

Source

26 CFR § 1.1503(d)-1


Scoping language

None
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