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26 U.S.C. § 6065

Title 26 Chapter 61 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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.

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