# Treas. Reg. § 601.525: Certification of copies of documents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-601.525>.

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.