Internal Revenue Code:Sec. 6063. Signing of partnership returns

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Contents


Location in Internal Revenue 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

Statute

    Sec. 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.

Sources

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

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6061 of this title.
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