Internal Revenue Code · 26 U.S.C.
§ 6063. Signing of partnership returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6063
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 3 other regulations
- Regulations
- 2 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6063
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 3 regulations not issued under it
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 31.3406(h)-3 Certificates.
- § 301.9100-22 Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part IV SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
Nearby sections
- § 6061 Signing of returns and other documents
- § 6062 Signing of corporation returns
- § 6063 Signing of partnership returns
- § 6064 Signature presumed authentic
- § 6065 Verification of returns