
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6065]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
      PART IV--SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
 
Sec. 6065. Verification of returns

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(6), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834.)


                               Amendments

    1976--Pub. L. 94-455, Sec. 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, Sec. 1906(b)(13)(A), struck out ``or his delegate'' 
after ``Secretary''.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than ninety days after Oct. 4, 1976, see section 
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6411, 6425 of this title.
