26 CFR § 601.525 - Certification of copies of documents.

---
identifier: "/us/cfr/t26/s601.525"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 601.525 - Certification of copies of documents."
title_number: 26
title_name: "Internal Revenue"
section_number: "601.525"
section_name: "Certification of copies of documents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "H"
subchapter_name: "INTERNAL REVENUE PRACTICE"
part_number: "601"
part_name: "STATEMENT OF PROCEDURAL RULES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 552."
regulatory_source: "32 FR 15990, Nov. 22, 1967, unless otherwise noted."
cfr_part: "601"
---


# 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.