Code of Federal Regulations · Section
§ 25.6061-1 — -1 Signing Of Returns And Other Documents
26 C.F.R. § 25.6061-1
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Any return, statement, or other document required to be made under any provision of Chapter 12 or Subtitle F of the Code or regulations prescribed thereunder with respect to any tax imposed by Chapter 12 of the Code shall be signed by the donor or other person required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or other document. The person required or duly authorized to make the return may incur liability for the penalties provided for erroneous, false, or fraudulent returns. For criminal penalties see sections 7201, 7203, 7206, 7207, and 7269.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Unified credit against estate tax26 U.S.C. § 2010
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Mode or time of collection26 U.S.C. § 6302
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Valuation tables26 U.S.C. § 7520
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Disclaimers26 U.S.C. § 2518
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Identifying numbers26 U.S.C. § 6109