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26 USC 6063

US - USC Title 26: Internal Revenue Code

26 USC 6063

§ 6063 - Signing of partnership returns

CHAPTER 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records

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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