1. Regulations
  2. title 27
  3. chapter I
  4. part 20
  5. subpart D
  6. subjgrp 278
  7. § 20.53

View all text of Subjgrp 278 [§ 20.48 - § 20.55]

§ 20.53 - Powers of attorney.

An applicant or permittee shall execute and file a Form 1534, in accordance with the instructions on the form, for each person authorized to sign or to act on behalf of the applicant or permittee. Form 1534 is not required for a person whose authority is furnished in accordance with § 20.42(a)(10).

AUTHORITY: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.

SOURCE: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.

CITE AS: 27 CFR 20.53