Internal Revenue Code · 26 U.S.C.
§ 6062. Signing of corporation returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6062
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 99 words · about 1 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 9 other regulations
- Regulations
- 2 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 748.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6062
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
- § 6032 Returns of banks with respect to common trust funds
- § 6061(a) Signing of returns and other documents
Cited in 9 regulations not issued under it
- § 1.444-3T Manner and time of making section 444 election (temporary).
- § 1.992-2 Election to be treated as a DISC.
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 1.1502-75 Filing of consolidated returns.
- § 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- § 1.6037-1 Return of electing small business corporation.
- § 12.7 Election to be treated as a DISC.
- § 31.3406(h)-3 Certificates.
- § 55.6061-1 Signing of returns and other documents.
Where it sits in the 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
Nearby sections
- § 6061 Signing of returns and other documents
- § 6062 Signing of corporation returns
- § 6063 Signing of partnership returns
- § 6064 Signature presumed authentic
- § 6065 Verification of returns