Implements § 6062Open in workspace
Reg. § 301.6062-1 Signing of corporation returns.
26 CFR § 301.6062-1eCFR, current through 2026-07-14
For provisions relating to the signing of corporation income tax returns, see (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6062-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14