Current through Pub. L. 119-100Open in workspace

§ 6063 Signing of partnership returns

The return of a partnership made under section 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6063

Source: decipher.legal/usc/26/6063 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)