§6063 — Signing of partnership returns
5 cases·4 followed·1 cited—80% support
Statute Text — 26 U.S.C. §6063
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6063-1 Signing of returns, statements, and other documents made by partnerships
- Treas. Reg. §Treas. Reg. §1.6063-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6063-1(b) Evidence of authority to sign.
- Treas. Reg. §Treas. Reg. §1.6063-1(c) Certain partnership elections—(1) In general.
- Treas. Reg. §Treas. Reg. §301.6063-1 Signing of partnership returns
5 Citing Cases
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.
In pertinent part, section 6063 provides: “The return of a partnership made under section 6031 shall be signed by any one of the partners.” The AVA 1984 Form 1065 was signed by Joseph O.