{"data":{"id":"us/26-cfr-301.6064-1","jurisdiction":"us","citation":"26 CFR 301.6064-1","heading":"-1 Signature presumed authentic.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"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":"5bdf59007a9740bcf2da0114dc616ac34fc5c5e0538c47fdf6a74f9a9e86a730","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6063-1","next":"us/26-cfr-301.6065-1"},"notice":"GroundRules: Original legal text. Not legal advice."}