FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records
Signing of partnership returns
26 U.S.C. § 6063
This text of 26 U.S.C. § 6063 (Signing of partnership returns) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6063.
Text
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.
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Related
United States v. Martin N. Wolters
656 F.2d 523 (Ninth Circuit, 1981)
Vogt v. Abish
663 F. Supp. 321 (S.D. New York, 1987)
Weiner v. United States
213 F. Supp. 2d 728 (S.D. Texas, 2002)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
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Bluebook (online)
26 U.S.C. § 6063, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6063.