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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 61— INFORMATION AND RETURNS · Subchapter A— Returns and Records · § 6065

§ 6065. Verification of returns

179 words·~1 min read·/usc/title-26/section-6065

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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.)
Connections19 cite this · traces to 1
8 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 749
  • Pub. L. 94–455, title XIX, § 1906(a)(6)
  • 90 Stat. 1824
  • Pub. L. 94–455, § 1906(a)(6)
  • Pub. L. 94–455, § 1906(b)(13)(A)
  • Pub. L. 94–455
  • section 1906(d)(1) of Pub. L. 94–455
Citation graph
cites case law
§ 6065
Verification of returns
C.F.R.×10
Fed. Reg.×6
Stat.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 749
Pub. L.Pub. L. 94–455, title XIX, § 1906(a)(6)
Stat.90 Stat. 1824
Pub. L.Pub. L. 94–455, § 1906(a)(6)
Cites 9 · showing 6Cited by 19 across 3 sources
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