26 USC 6063: Signing of partnership returns
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26 USC 6063: Signing of partnership returns Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART IV-SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
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§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 .)

Section Referred to in Other Sections

This section is referred to in section 6061 of this title.