Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
Section 31.6065(a)-1 - Verification of returns or other documents

26 C.F.R. § 31.6065(a)-1

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Current through March 31, 2024
Section 31.6065(a)-1 - Verification of returns or other documents

If a return, statement, or other document made under the regulations in this part is required by the regulations contained in this part, or the form and instructions issued with respect to such return, statement, or other document, to contain or be verified by a written declaration that it is made under the penalties of perjury, such return, statement, or other document shall be so verified by the person signing it.

26 C.F.R. §31.6065(a)-1