Code of Federal Regulations · Section
§ 58.6065-1 — -1 Verification Of Returns
26 C.F.R. § 58.6065-1
(a) In general. If either a stock repurchase excise tax return (as defined in § 58.6011-1(b)), statement, or other document made with respect to any tax imposed by chapter 37 of the Internal Revenue Code, or the related form and instructions, requires that such return, statement, or other document contain or be verified by a written declaration that it is made under the penalties of perjury, then it must be so verified by the person or persons required to sign such return, statement, or other document. In addition, any other statement or document submitted under any provision of chapter 37, subtitle F, or regulations under this part with respect to any tax imposed by chapter 37 may be required to contain or be verified by a written declaration that it is made under the penalties of perjury.
(b) Applicability date. This section applies to stock repurchase excise tax returns, statements, or other documents that are required to be made with respect to the tax imposed by chapter 37 and required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Authorizing Statute
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Time for filing returns and other documents26 U.S.C. § 6071
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time and place for paying tax shown on returns26 U.S.C. § 6151
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Understatement of taxpayer’s liability by tax return preparer26 U.S.C. § 6694
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Information returns of tax return preparers26 U.S.C. § 6060
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Repurchase of corporate stock26 U.S.C. § 4501
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Signing of returns and other documents26 U.S.C. § 6061
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General requirement of return, statement, or list26 U.S.C. § 6011
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Verification of returns26 U.S.C. § 6065