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.
Cited in 7 Tax Court opinions, 0 orders, and 1 brief.
Current through Pub. L. 119-102 (2026-07-12).
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