Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 65-47

1965-1 C.B. 518

Full Text

Rev. Rul. 65-47 /1/

The Internal Revenue Service will not require an actual pen signature on each Form 3921. Exercise of a Qualified or Restricted Stock Option, filed for 1964.

The returns on Form 3921 may be signed by affixing rubber stamp or other facsimile signatures if a statement actually signed by a duly authorized agent of the person required to file the returns is attached to them.

This statement must declare, under the penalties of perjury, that the facsimile appearing on the attached Forms 3921 is a copy of the signature of the person authorized to sign such returns and that the facsimile signature was placed on them at his direction.

/1/ Based on Technical Information Release 684, dated Jan. 27, 1965.