# 26 U.S.C. § 6063: Signing of partnership returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6063>. Cite pinpoints as 26 U.S.C. § 6063(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.6063-1](/26/reg/1.6063-1.md): Signing of returns, statements, and other documents made by partnerships. (interprets § 6063)
- [Treas. Reg. § 301.6063-1](/26/reg/301.6063-1.md): Signing of partnership returns. (interprets § 6063)

## Final rules

- [64 FR 61498](https://www.federalregister.gov/documents/1999/11/12/99-29084/return-of-partnership-income) (1999): Return of Partnership Income

## Leading cases

- [Agri-Cal Venture Assocs. v. Commissioner, T.C. Memo. 2000-271](https://www.courtlistener.com/opinion/4555641/agri-cal-venture-assocs-v-commissioner/)

## Connections

Cites: § 6031 Return of partnership income

Cited by: none

Derived from: 1939 § 187

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 748