26 USC 6063: Signing of partnership returns
Text contains those laws in effect on November 23, 2024
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.