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26 U.S.C. § 6063

Title 26 Chapter 61 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 6063. Signing of partnership returns

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.

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