2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part IV - Signing and Verifying of Returns and Other Documents
Sec. 6063 - Signing of partnership returns

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Citation 26 U.S.C. § 6063 (2016)
Section Name ยง6063. Signing of partnership returns
Section Text

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 748.)

Publication Title United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
Sec. 6063 - Signing of partnership returns
Contains section 6063
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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