Regulations last checked for updates: Dec 17, 2025

Title 26 - Internal Revenue last revised: Sep 17, 2030
All TitlesTitle 26Chapter IPart 301Subpart 0 - Information and Returns
View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]
§ 301.6062-1 - Signing of corporation returns.

For provisions relating to the signing of corporation income tax returns, see § 1.6062-1 of this chapter (Income Tax Regulations).

authority: 26 U.S.C. 7805.
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6062-1
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