26-U.S.C.-6063

26-U.S.C.-6063

§6063 – Signing of Partnership Returns

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part IV > Section 6063

Details

  • Reference: Section 6063
  • Legend: §6063 – Signing of Partnership Returns
  • USCode Year: 2013

Provision Content

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partners 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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6052 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6052, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Procedure

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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