{"data":{"id":"us/26-cfr-601.525","jurisdiction":"us","citation":"26 CFR 601.525","heading":"Certification of copies of documents.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER H—INTERNAL REVENUE PRACTICE","PART 601—STATEMENT OF PROCEDURAL RULES","Subpart E—Conference and Practice Requirements"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"31017e9dbd8e4133b9b5a82fc8c1db3f1a4f9e4280b2f9381098ea09ee946681","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-601.524","next":"us/26-cfr-601.526"},"notice":"GroundRules: Original legal text. Not legal advice."}