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.
(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.)
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".
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
| § 1.6065-1 | Verification of returns |
| § 20.6065-1 | Verification of returns |
| § 25.6065-1 | Verification of returns |
| § 31.6065(a)-1 | Verification of returns or other documents |
| § 53.6065-1 | Verification of returns |
| § 55.6065-1 | Verification of returns |
| § 156.6065-1 | Verification of returns |
| § 157.6065-1 | Verification of returns |
| § 301.6065-1 | Verification of returns |
The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.
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