Treasury Regulations (26 C.F.R.)
26 CFR § 1.6062-1
Signing of returns, statements, and other documents made by corporations.
# (a)
Returns—(1) In general. Returns required to be made by corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, shall be signed for the corporation by the president, vice-president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized to sign such returns. It is not necessary that the corporate seal be affixed to the return. Spaces provided on return forms for affixing the corporate seal are for the convenience of corporations required by charter, or by law of the jurisdiction in which they are incorporated, to affix their corporate seals in the execution of instruments.
(2) By fiduciaries. A return with respect to income required to be made for a corporation by a fiduciary, pursuant to the provisions of section 6012(b)(3), shall be signed by such fiduciary. See paragraph (b)(4) of § 1.6012-3.
(3) By agents. A return with respect to income required to be made by an agent for a foreign corporation shall be signed by such agent. See paragraph (g) of § 1.6012-2.
# (b) Statements and other documents.
Statements and other documents required to be made by or for corporations under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A, shall be signed in accordance with the regulations contained in this chapter, or the forms and instructions, issued with respect to such statements or other documents.
# (c) Evidence of authority to sign.
An individual's signature on a return, statement, or other document made by or for a corporation shall be prima facie evidence that such individual is authorized to sign such return, statement, or other document.
# (d) Related provisions.
For the rules realating to the verification of returns, see § 1.6065-1.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 7293, 38 FR 32804, Nov. 28, 1973]
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In this part (40 sections)
- 1.6050P-1 · Information reporting for discharges of indebtedness by…
- 1.6050P-2 · Organization a significant trade or business of which is…
- 1.6050S-0 · Table of contents.
- 1.6050S-1 · Information reporting for qualified tuition and related…
- 1.6050S-2 · Information reporting for payments and reimbursements or…
- 1.6050S-3 · Information reporting for payments of interest on qualified…
- 1.6050S-4 · Information reporting for payments of interest on qualified…
- 1.6050W-1 · Information reporting for payments made in settlement of…
- 1.6050W-2 · Electronic furnishing of information statements for…
- 1.6050X-1 · Information reporting for fines, penalties, and other…
- 1.6050Y-1 · Information reporting for reportable policy sales,…
- 1.6050Y-2 · Information reporting by acquirers for reportable policy…
- 1.6050Y-3 · Information reporting by 6050Y(b) issuers for reportable…
- 1.6050Y-4 · Information reporting by payors for reportable death…
- 1.6052-1 · Information returns regarding payment of wages in the form…
- 1.6052-2 · Statements to be furnished employees with respect to wages…
- 1.6055-1 · Information reporting for minimum essential coverage.
- 1.6055-2 · Electronic furnishing of statements.
- 1.6060-1 · Reporting requirements for tax return preparers.
- 1.6061-1 · Signing of returns and other documents by individuals.
- 1.6062-1 · Signing of returns, statements, and other documents made by…
- 1.6063-1 · Signing of returns, statements, and other documents made by…
- 1.6065-1 · Verification of returns.
- 1.6071-1 · Time for filing returns and other documents.
- 1.6072-1 · Time for filing returns of individuals, estates, and trusts.
- 1.6072-2 · Time for filing returns of corporations.
- 1.6072-3 · Income tax due dates postponed in case of China Trade Act…
- 1.6072-4 · Time for filing other returns of income.
- 1.6073-1 · Time and place for filing declarations of estimated income…
- 1.6073-2 · Fiscal years.
- 1.6073-3 · Short taxable years.
- 1.6073-4 · Extension of time for filing declarations by individuals.
- 1.6074-1 · Time and place for filing declarations of estimated income…
- 1.6074-2 · Time for filing declarations by corporations in case of a…
- 1.6074-3 · Extension of time for filing declarations by corporations.
- 1.6081-1 · Extension of time for filing returns.
- 1.6081-2 · Automatic extension of time to file certain returns filed by…
- 1.6081-3 · Automatic extension of time for filing corporation income…
- 1.6081-4 · Automatic extension of time for filing individual income tax…
- 1.6081-5 · Extensions of time in the case of certain partnerships,…