United States Code · Section
§ 6065 — Verification Of Returns
26 U.S.C. § 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.
Implementing Regulations
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§ 25.299 Execution under penalties of perjury.27 C.F.R. § 25.299
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§ 25.167 Notice of brewer to pay reduced rate of tax.27 C.F.R. § 25.167
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§ 18.18 Execution under penalties of perjury.27 C.F.R. § 18.18
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§ 20.36 Execution under penalties of perjury.27 C.F.R. § 20.36
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§ 28.303 Filing of claims.27 C.F.R. § 28.303
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§ 28.48 Execution under penalties of perjury.27 C.F.R. § 28.48
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§ 28.317 Filing of claims.27 C.F.R. § 28.317
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§ 19.45 Execution under penalties of perjury.27 C.F.R. § 19.45
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§ 24.105 General.27 C.F.R. § 24.105
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§ 28.72 Application of surety for relief from bond.27 C.F.R. § 28.72
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PART 1—INCOME TAXES26 C.F.R. pt. 1
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PART 58—STOCK REPURCHASE EXCISE TAX26 C.F.R. pt. 58