| http://www.w3.org/ns/prov#value | - Any such return, declaration, statement or other document shall be presumed to have been actually submitted and subscribed by the person on whose behalf it was submitted. (3) Published guidance.--The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements. * * * * * * * PART V--TIME FOR FILING RETURNS AND OTHER DOCUMENTS * * * * * * * SEC. 6
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