Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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The

Sarbanes-Oxley Act of 2002





Section 1001 -- Sense of the Senate Regarding the Signing of Corporate Tax Returns by Chief Executive Officers


It is the sense of the Senate that the Federal income tax return of a corporation should be signed by the chief executive officer of such corporation.


Legislative History


July 30, 2002, 107 P.L. 204, Title X, § 1001, 116 Stat. 745.



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