(a) Every corporation subject to taxation under this part shall file a return stating specifically the items of its gross income and the deductions and credits allowed by this part, and such other information, for the purpose of complying with the provisions of this part as the Secretary may by regulations prescribe. The return shall be sworn under penalty of perjury by the person or persons appointed president, vice-president, or other chief officer, and by the treasurer or assistant treasurer or other chief accounting officer. Notwithstanding the above, in those cases in which returns are filed electronically, the electronic signature of the above mentioned officers shall be accepted as evidence of authentication that the returns are filed under penalty of perjury. Such returns must enclose financial statements, subject to the provisions of § 30255 of this title. In cases where receivers, trustees in bankruptcy, or assignees are managing the property or business of corporations, such receivers, trustees, or assignees shall file returns for such corporations in the same manner and form as profitable corporations are required to file.

the property or business of corporations, such receivers, trustees, or assignees shall file returns for such corporations in the same manner and form as profitable corporations are required to file. Any tax due on the basis of such returns filed by receivers, trustees, or assignees shall be collected in the same manner as if from the corporations over whose business or property they have custody and control.(b) Time and place to file the corporation returns. — Corporation returns shall be filed as provided in § 30256 of this title.(c) The provisions of this subsection shall not apply to international insurers or to international insurer holding companies that comply with § 4304 of Title 26. However, international insurer holding companies that comply with § 4304 of Title 26, shall file the certification required by § 4304(6) of Title 26 with the Secretary of the Treasury. History —Jan. 31, 2011, No. 1, § 1061.02, retroactive to Jan. 1, 2011.