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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 61. INFORMATION AND RETURNS |
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SubChapter A. Returns and Records |
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Part IV. SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS |
§ 6065. Verification of returns
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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.
Amendments
1976—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”.
Effective Date Of Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than ninety days after