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(3) (4) 3402, (5) (6) 3101.

INTERNAL REVENUE CODE OF

1954

the total amount of wages as defined in section 3401(a), the total amount deducted and withheld as tax under section the total amount of wages as defined in section 3121(a), and the total amount deducted and withheld as tax under section

(b) SPECIAL RULE AS TO COMPENSATION OF M E M B E R S OF ARMED

FORCES.—In the case of compensation paid for service as a member of the Armed Forces, the statement shall show, as wages paid during the calendar year, the amount of such compensation paid during the calendar year which is not excluded from gross income under chapter 1 (whether or not such compensation constituted wages as defined in section 3401(a)); such statement to be furnished if any tax was withheld during the calendar year or if any of the compensation paid is includible under chapter 1 in gross income. (c) ADDITIONAL REQUIREMENTS.—The statements required to be furnished pursuant to this section in respect of any remuneration shall be furnished at such other times, shall contain such other information, and shall be in such form as the Secretary or his delegate may by regulations prescribe. (d) STATEMENTS TO CONSTITUTE INFORMATION R E T U R N S, — A

du-

plicate of any statement made pursuant to this section and in accordance with regulations prescribed by the Secretary or his delegate shall, when required by such regulations, be filed with the Secretary or his delegate. PART IV—SIGNING AND VERIFYING OF RETURNS OTHER DOCUMENTS Sec. Sec. Sec. Sec. Sec.

6061. 6062. 6063. 6064. 6065.

Signing of returns and other documents. Signing of corporation returns. Signing of partnership returns. Signature presumed authentic. Verification of returns.

SEC. 6061. SIGNING OF RETURNS AND OTHER

AND

•'

DOCUMENTS.

Except as otherwise provided by sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary or his delegate. SEC. 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. SEC. 6063. SIGNING OF PARTNERSHIP

RETURNS.

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner's name is § 6051(a)(3)

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