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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 61
INFORMATION AND RETURNS
subchapter A
Returns and Records
part IV
SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
Part IV. SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
§ 6061
- Signing of returns and other documents
§ 6062
- Signing of corporation returns
§ 6063
- Signing of partnership returns
§ 6064
- Signature presumed authentic
§ 6065
- Verification of returns