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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6064-1: -1 Signature presumed authentic.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Information and Returns

An individual's name signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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