26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6063

Signing of partnership returns

Ch. 61 — INFORMATION AND RETURNS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 61
Statutory Text

26 U.S.C. § 6063 — Signing of partnership returns

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§6063. Signing of partnership returns

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.

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

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-85B246
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6063
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
26ca68b2801344cc...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6063 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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