Internal Revenue Service
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 Rev. Rul. 70-56

1970-1 C.B. 233

Caution: Obsoleted by Rev. Rul. 74-624

IRS Headnote

A facsimile stamped signature may be affixed to Form 731, Exemption Certificate-Tax on Transportation of Persons by Air, for use by a nonprofit educational organization.

Full Text

Rev. Rul. 70-56

A facsimile stamped signature may be affixed to Form 731, Exemption Certificate-Tax on Transportation of Persons by Air, if it is the signature adopted by the person authorized by a nonprofit educational organization to sign Form 731, and if such person is responsible for the custody and use of the facsimile signature.