26 U.S.C. § 6062
Signing of corporation returns
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6062, Signing of corporation returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464012
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ys:prov:464012@1- SHA-256
f22a9b755b66a7450b8e0932ef9866f4131c7c89c2defc08874337e95e82ea15
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Full text
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.
Legislative history
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