26 U.S.C. § 6065

Current through P.L. 118-40 (published on www.congress.gov on 03/01/2024)
Section 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.

26 U.S.C. § 6065

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.

EDITORIAL NOTES

AMENDMENTS1976- 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".

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.