26 USC 6061 - Signing of returns and other documents

Editorial Notes

References in Text

The date of the enactment of this subparagraph, referred to in subsec. (span)(3)(B), is the date of enactment of Puspan. L. 116–25, which was approved July 1, 2019.

Amendments

2019—Subsec. (span)(3). Puspan. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).”

1998—Puspan. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as otherwise provided by subsection (span) and” for “Except as otherwise provided by”, and added subsec. (span).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Puspan. L. 105–206, title II, § 2003(f), July 22, 1998, 112 Stat. 725, provided that:

“The amendments made by this section [amending this section and section 7502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”