Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
§ 601.525 - Certification of copies of documents.

The provisions of paragraph (e) of § 601.504 with respect to certification of copies are applicable to a power of attorney or a tax information authorization required to be filed under § 601.522 or § 601.523.

authority: 5 U.S.C. 301 and 552
source: 32 FR 15990, Nov. 22, 1967, unless otherwise noted.
cite as: 26 CFR 601.525