Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 6065

Copr. © West 2001 No Claim to Orig. U.S. Govt. Works

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26 U.S.C.A. § 6065 I.R.C. § 6065

UNITED STATES CODE ANNOTATED

TITLE 26. INTERNAL REVENUE CODE

SUBTITLE F--PROCEDURE AND ADMINISTRATION

CHAPTER 61--INFORMATION AND RETURNS

SUBCHAPTER A--RETURNS AND RECORDS

PART IV--SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

Copr. © West Group 2001. No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

§ 6065. Verification of returns

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.

CREDIT(S)

1989 Main Volume

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