Regulations last checked for updates: Dec 17, 2025

Title 26 - Internal Revenue last revised: Sep 17, 2030
§ 301.6063-1 - Signing of partnership returns.

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

authority: 26 U.S.C. 7805.
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6063-1