# Treas. Reg. § 301.6062-1: Signing of corporation returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6062-1>. Interprets 26 U.S.C. § 6062.

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