26 U.S. Code § 6065 - Verification of returns

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Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94–455, title XIX, § 1906(a)(6), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1824, 1834.)
Amendments

1976—Pub. L. 94–455, § 1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to require that any return, statement, or other document to be made under provision of the internal revenue laws or regulations shall be verified by an oath.
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) ofPub. L. 94–455, set out as a note under section 6013 of this title.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 17 - DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS

27 CFR Part 18 - PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE

27 CFR Part 19 - DISTILLED SPIRITS PLANTS

27 CFR Part 20 - DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM

27 CFR Part 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

27 CFR Part 24 - WINE

27 CFR Part 25 - BEER

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

27 CFR Part 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

 

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