Correction.

The May-June 2003 issue of The Tax Executive contained an incomplete footnote in the submission, "Requiring CEOs to Sign Corporate Tax Returns," on page 224. The complete footnote is reprinted below:

(6) In addition to the signature requirements for a number of supporting forms, signatures are also required for various statements, elections, notices, and revocations. Moreover. signatures are required for grantor trusts, de-consolidated corporate entities (i.e., subsidiaries owned less than 80 percent), and a myriad of partnership returns and...