Treasury Regulations (26 C.F.R.)
26 CFR § 1.6063-1
Signing of returns, statements, and other documents made by partnerships.
# (a) In general.
Returns, statements, and other documents required to be made by partnerships under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code shall be signed by any one of the partners. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of § 601.504 of this chapter (Statement of Procedural Rules).
# (b) Evidence of authority to sign.
A partner's signature on a return, statement, or other document made by or for a partnership of which he is a member shall be prima facie evidence that such partner is authorized to sign such return, statement, or other document.
# (c)
Certain partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership return filed solely for the purpose of making certain partnership level elections, see § 1.6031(a)-1(b)(5)(ii).
(2) Effective date. Paragraph (c) of this section applies to taxable years of a partnership beginning after December 31, 1999.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 8841, 64 FR 61502, Nov. 12, 1999]
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In this part (40 sections)
- 1.6050P-2 · Organization a significant trade or business of which is…
- 1.6050S-0 · Table of contents.
- 1.6050S-1 · Information reporting for qualified tuition and related…
- 1.6050S-2 · Information reporting for payments and reimbursements or…
- 1.6050S-3 · Information reporting for payments of interest on qualified…
- 1.6050S-4 · Information reporting for payments of interest on qualified…
- 1.6050W-1 · Information reporting for payments made in settlement of…
- 1.6050W-2 · Electronic furnishing of information statements for…
- 1.6050X-1 · Information reporting for fines, penalties, and other…
- 1.6050Y-1 · Information reporting for reportable policy sales,…
- 1.6050Y-2 · Information reporting by acquirers for reportable policy…
- 1.6050Y-3 · Information reporting by 6050Y(b) issuers for reportable…
- 1.6050Y-4 · Information reporting by payors for reportable death…
- 1.6052-1 · Information returns regarding payment of wages in the form…
- 1.6052-2 · Statements to be furnished employees with respect to wages…
- 1.6055-1 · Information reporting for minimum essential coverage.
- 1.6055-2 · Electronic furnishing of statements.
- 1.6060-1 · Reporting requirements for tax return preparers.
- 1.6061-1 · Signing of returns and other documents by individuals.
- 1.6062-1 · Signing of returns, statements, and other documents made by…
- 1.6063-1 · Signing of returns, statements, and other documents made by…
- 1.6065-1 · Verification of returns.
- 1.6071-1 · Time for filing returns and other documents.
- 1.6072-1 · Time for filing returns of individuals, estates, and trusts.
- 1.6072-2 · Time for filing returns of corporations.
- 1.6072-3 · Income tax due dates postponed in case of China Trade Act…
- 1.6072-4 · Time for filing other returns of income.
- 1.6073-1 · Time and place for filing declarations of estimated income…
- 1.6073-2 · Fiscal years.
- 1.6073-3 · Short taxable years.
- 1.6073-4 · Extension of time for filing declarations by individuals.
- 1.6074-1 · Time and place for filing declarations of estimated income…
- 1.6074-2 · Time for filing declarations by corporations in case of a…
- 1.6074-3 · Extension of time for filing declarations by corporations.
- 1.6081-1 · Extension of time for filing returns.
- 1.6081-2 · Automatic extension of time to file certain returns filed by…
- 1.6081-3 · Automatic extension of time for filing corporation income…
- 1.6081-4 · Automatic extension of time for filing individual income tax…
- 1.6081-5 · Extensions of time in the case of certain partnerships,…
- 1.6081-6 · Automatic extension of time to file estate or trust income…