26 C.F.R. § 301.6062-1 Signing of corporation returns.
Title 26 - Internal Revenue
For provisions relating to the signing of corporation income tax returns, see §1.6062–1 of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6062-1 Signing of corporation returns.