U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 61—Information and Returns / Subchapter A—Returns and RecordsTitle 26PartPart IV—Signing and Verifying of Returns and Other DocumentsContents§ 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