Title 26 — Internal Revenue Code
Part IV · Chapter 61 — Information and Returns
§ 6064. Signature presumed authentic
Statutory text
The fact that an individual’s name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 749.) · 68A Stat. 749
Enacted · 26 U.S.C. § 6064
(Aug. 16, 1954, ch. 736, 68A Stat. 749.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 749.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 749.)