US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 6063: Signing of partnership returns

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 61—INFORMATION AND 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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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