
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6062]

 
                     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
 
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.

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

                  Section Referred to in Other Sections

    This section is referred to in sections 6032, 6061 of this title.
