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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6062

Signing of corporation returns

Ch. 61 — INFORMATION AND RETURNS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 61
Statutory Text

26 U.S.C. § 6062 — Signing of corporation returns

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 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.)

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-4E72CC
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 6062
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
4b741e6f894b58b4...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 6062 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B26 U.S.C. § 6038C26 U.S.C. § 6038D26 U.S.C. § 6038E26 U.S.C. § 603926 U.S.C. § 6039A26 U.S.C. § 6039B
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6062