U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

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).

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