26 CFR 301.6063-1

§ 301.6063-1 Signing of partnership returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6063-1, § 301.6063-1 Signing of partnership returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114182
Permanent ID: ys:prov:114182@1
SHA-256: a11eb5a5b6acd1f2befdf2fde592a2e5fabdbf27394822862da1eecac59c5fb4

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Full text

For provisions relating to the signing of returns of partnership income, see § 1.6063-1 of this chapter (Income Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.