FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records
Signing of corporation returns
26 U.S.C. § 6062
This text of 26 U.S.C. § 6062 (Signing of corporation returns) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6062.
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.
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Related
Asphalt Industries, Inc. v. Commissioner of Internal Revenue
384 F.2d 229 (Third Circuit, 1967)
Edward M. Heligman v. United States
407 F.2d 448 (Eighth Circuit, 1969)
Stephen Lumetta v. United States
362 F.2d 644 (Eighth Circuit, 1966)
Consolidated Beef Industries, Inc. v. Schuyler
716 P.2d 544 (Supreme Court of Kansas, 1986)
Rainbow Electric Co. v. United States
536 F. Supp. 176 (D. Montana, 1982)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 6062, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6062.