
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6063]

 
                     TITLE 26--INTERNAL REVENUE 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
 
Sec. 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.

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

                  Section Referred to in Other Sections

    This section is referred to in section 6061 of this title.
