26 U.S.C. § 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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Cited by 3
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 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.
- 26 CFR § 31.3406(h)-3 — Certificates.
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