27 CFR § 18.18
Execution under penalties of perjury
April 24, 2020
When a form or other document called for under this part is required to be executed under penalties of perjury, it will be so executed, as defined in §18.11, and signed by an authorized person.
(Act of August 16, 1954, Pub. L. 591, Chapter 736, 68A Stat. 749 (26 U.S.C. 6065))
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