§ 1.6065-1 Verification of returns.§ 20.6065-1 Verification of returns.§ 25.6065-1 Verification of returns.§ 31.6065(a)-1 Verification of returns or other documents.§ 53.6065-1 Verification of returns.§ 55.6065-1 Verification of returns.§ 58.6065-1 Verification of returns.§ 156.6065-1 Verification of returns.§ 157.6065-1 Verification of returns.§ 301.6065-1 Verification of returns.
Amended 1976
- 1976 Pub. L. 94-455 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.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Cases: Davis v. Commissioner, 115 T.C. 35 (2000); United States v. Bishop, 412 U.S. 346 (1973); Williams v. Commissioner, 114 T.C. 136 (2000)
Final rules 3
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.