26 U.S.C. § 6063 — Signing of partnership returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 48 words · no verdicts yet
A partnership return must be signed by a partner. The signed name is initial evidence that the partner was authorized to sign for the partnership.
A return under section 6031 must be signed by any partner*. The partner’s signed name is prima facie evidence that the partner was authorized to sign for the partnership*.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 748.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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