Internal Revenue Code:Sec. 6065. Verification of returns

From TaxAlmanac

Location in Internal Revenue Code

     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
       

Statute

    Sec. 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.
 

Sources

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

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455, Sec. 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, Sec. 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 6411, 6425 of this title.