26 U.S.C. § 6062

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2021 Edition

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

Sec. 6062 - Signing of corporation returns

From the U.S. Government Publishing Office, www.gpo.gov

§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.

(Aug. 16, 1954, ch. 736, 68A Stat. 748.)

Official source