26-U.S.C.-6065
§6065 – Verification of Returns
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part IV > Section 6065
Details
- Reference: Section 6065
- Legend: §6065 – Verification of Returns
- USCode Year: 2013
Provision Content
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.)
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. 94–455 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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6052 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6052, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Procedure
In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
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