26 CFR 31.6065(a)-1
§ 31.6065(a)-1 Verification of returns or other documents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6065(a)-1, § 31.6065(a)-1 Verification of returns or other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113233
- Permanent ID
ys:prov:113233@1- SHA-256
911914708d023d3aeda2d2ad4545511dd8c42091b37d2f79728f490e5937ad49
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Full text
If a return, statement, or other document made under the regulations in this part is required by the regulations contained in this part, or the form and instructions issued with respect to such return, statement, or other document, to contain or be verified by a written declaration that it is made under the penalties of perjury, such return, statement, or other document shall be so verified by the person signing it.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.