{"data":{"id":"us/26-cfr-1.6063-1","jurisdiction":"us","citation":"26 CFR 1.6063-1","heading":"-1 Signing of returns, statements, and other documents made by partnerships.","body":"(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).\n(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.\n(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).\n(2) Effective date. Paragraph (c) of this section applies to taxable years of a partnership beginning after December 31, 1999.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"763bf7d194ff54e7325bbf4fc60393ef23b38127d9eb18a5de0d38a79b65f5a1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6062-1","next":"us/26-cfr-1.6065-1"},"notice":"GroundRules: Original legal text. Not legal advice."}