CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER H—INTERNAL REVENUE PRACTICE (Parts 600–802) > PART 601—STATEMENT OF PROCEDURAL RULES > SUBPART E—Conference and Practice Requirements (§601.501 to §601.527) > 601.525—Certification of copies of documents.

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.