26 U.S.C. § 6065 — Verification of returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 46 words · no verdicts yet
Unless the Secretary provides otherwise, tax returns and similar documents must include a written declaration that they are made under penalty of perjury, or must be verified by one.
Unless the Secretary* provides otherwise, every return, declaration, statement, or other document required by internal-revenue law or regulation must contain or be verified by a written declaration that it is made under penalties of perjury.
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 credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1824, 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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