Code of Federal Regulations · Section
§ 18.18 — Execution Under Penalties Of Perjury
27 C.F.R. § 18.18
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When a form or other document called for under this part is required to be executed under penalties of perjury, it will be so executed, as defined in § 18.11, and signed by an authorized person.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Verification of returns26 U.S.C. § 6065