26 U.S.C. § 6062
Signing of corporation returns
The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 6012(b)(3), such fiduciary shall sign the return. The fact that an individual’s name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
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Cited by 9
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 1.1502-75 — Filing of consolidated returns.
- 26 CFR § 1.1502-77B — Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- 26 CFR § 1.444-3T — Manner and time of making section 444 election (temporary).
- 26 CFR § 1.6037-1 — Return of electing small business corporation.
- 26 CFR § 1.992-2 — Election to be treated as a DISC.
- 26 CFR § 12.7 — Election to be treated as a DISC.
- 26 CFR § 31.3406(h)-3 — Certificates.
- 26 U.S.C. § 6061 — Signing of returns and other documents
Nearby sections (25 sections)
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- 6062 · Signing of corporation returns
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- 6073 · Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July…
- 6074 · Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82…
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