Internal Revenue Code:Sec. 6062. Signing of corporation returns

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Contents


Location in Internal Revenue Code


     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

Statute

    Sec. 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.

Sources

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

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6032, 6061 of this title.
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