26 U.S.C. § 6062 — Signing of corporation returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 87 words · no verdicts yet
A corporation’s income-tax return must be signed by a specified corporate officer or, in the stated fiduciary situation, by the fiduciary. The signer’s name is prima facie evidence that the signer was authorized to sign for the corporation.
The income-tax return of a corporation* must be signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another officer duly authorized to act that way. If a fiduciary* makes the corporation's return under section 6012(b)(3), the fiduciary must sign it. An individual's name signed on the return is prima facie evidence that the individual was authorized to sign the return for the corporation.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 748.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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