Treasury Regulations · 26 CFR
§ 301.6064-1. Signature presumed authentic.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6064
Cite as 26 CFR § 301.6064-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6064
- Length
- 33 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6059-2 Required use of electronic form for filing requirements relating to periodic report of actuary.
- § 301.6061-1 Signing of returns and other documents.
- § 301.6062-1 Signing of corporation returns.
- § 301.6063-1 Signing of partnership returns.
- § 301.6064-1 Signature presumed authentic.
- § 301.6065-1 Verification of returns.
- § 301.6071-1 Time for filing returns and other documents.
- § 301.6072-1 Time for filing income tax returns.
- § 301.6073-1 Time for filing declarations of estimated income tax by individuals.