§6063. Signing of partnership returns — Inbound Citations

Citations to 26 U.S.C. § 6063 as a whole

• 26 U.S.C. § 6061(a)

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  (a) Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.