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U.S. Code as of:
01/19/04
Section 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.
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