[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.525]

[Page 109-110]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601--STATEMENT OF PROCEDURAL RULES--Table of Contents
 
             Subpart E--Conference and Practice Requirements
 
Sec. 601.525  Certification of copies of documents.

    The provisions of paragraph (e) of Sec. 601.504 with respect to 
certification of

[[Page 110]]

copies are applicable to a power of attorney or a tax information 
authorization required to be filed under Sec. 601.522 or Sec. 601.523.