26-U.S.C.-6062

§6062 – Signing of Corporation Returns

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part IV > Section 6062

Details

• Reference: Section 6062
• Legend: §6062 – Signing of Corporation Returns
• USCode Year: 2013

Provision Content

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 individuals 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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6052 in the Legal Encyclopedia: Tax Administration

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Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Procedure

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