Internal Revenue Code:Sec. 6064. Signature presumed authentic
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Contents |
Location in Internal Revenue Code
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
Statute
Sec. 6064. Signature presumed authentic
The fact that an individual's name is signed to a return,
statement, or other document shall be prima facie evidence for all
purposes that the return, statement, or other document was actually
signed by him.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 749.)
