Rev. Rul. 58-390

Revenue Ruling 55-149, C.B. 1955-1, 139, relative to the preparation of income tax returns by a person other than the taxpayer, provides that if a firm is responsible for the preparation of the return, the statement of verification shall be signed with the firm name and that if the firm name is stamped or typed, it should be followed by the signature of a person authorized to sign the verification on behalf of the firm. Held, that ruling applies in the case of estate and gift tax returns as well as income tax returns. Revenue Ruling 55-149, supra , is hereby supplemented accordingly.