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26 U.S.C. § 6063

Signing of partnership returns

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Business & Commerce
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26 U.S.C. § 6063, Signing of partnership returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464013
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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.

Legislative history

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