Sarbanes-Oxley Act of 2002/Title X
—White-Collar Crime Penalty Enhancements
|Sarbanes-Oxley Act of 2002
Title X—Corporate Tax Returns
Corporate Fraud and Accountability→
==TITLE X—CORPORATE TAX RETURNS==
SEC. 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.