U.S. Code of Federal Regulations
Regulations most recently checked for updates: Jan 21, 2026
For provisions relating to the signing of returns of partnership income, see § 1.6063-1 of this chapter (Income Tax Regulations).
Regulations most recently checked for updates: Jan 21, 2026
For provisions relating to the signing of returns of partnership income, see § 1.6063-1 of this chapter (Income Tax Regulations).