§ 6063. Signing of partnership returns

Statutory 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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 748.) · 68A Stat. 748
Enacted · 26 U.S.C. § 6063
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 748.)