Title 26 — Internal Revenue CodeRelease 119-73
§6063 Signing of partnership returns
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART IV— - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS › § 6063
Full Legal Text
Title 26, §6063
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6063
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73