{"data":{"id":"us/26-u.s.c.-6063","jurisdiction":"us","citation":"26 U.S.C. § 6063","heading":"Signing of partnership returns","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 61—INFORMATION AND RETURNS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"8e03676aac0c14275790731cf69db6abd3b15c320808ad9ccdd497439fa3f47c","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6062","next":"us/26-u.s.c.-6064"},"notice":"GroundRules: Original legal text. Not legal advice."}