{"data":{"id":"us/26-cfr-301.6062-1","jurisdiction":"us","citation":"26 CFR 301.6062-1","heading":"-1 Signing of corporation returns.","body":"For provisions relating to the signing of corporation income tax returns, see § 1.6062-1 of this chapter (Income Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e2ee424b0d4c43acef3987e5cbfbc0b307edd1b2ef89ce8fd384e8e97bb2ac86","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6061-1","next":"us/26-cfr-301.6063-1"},"notice":"GroundRules: Original legal text. Not legal advice."}