26 CFR 301.6062-1

§ 301.6062-1 Signing of corporation returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6062-1, § 301.6062-1 Signing of corporation returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114181
Permanent ID: ys:prov:114181@1
SHA-256: e2ee424b0d4c43acef3987e5cbfbc0b307edd1b2ef89ce8fd384e8e97bb2ac86

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Full text

For provisions relating to the signing of corporation income tax returns, see § 1.6062-1 of this chapter (Income Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.