Treasury Regulations (26 C.F.R.)
26 CFR § 55.6065-1
Verification of returns.
If a return, statement, or other document made under the provisions of Chapter 44 or Subtitle F or the Code or the regulations thereunder with respect to any tax imposed by Chapter 44 of the Code, or the form and instructions issued with respect to such return, statement, or other document, requires that it shall contain or be verified by a written declaration that it is made under the penalties of perjury, it must be so verified by the person or persons required to sign such return, statement, or other document. In addition, any other statement or document submitted under any provision of Chapter 44 or Subtitle F of the Code or regulations thereunder with respect to any tax imposed by Chapter 44 of the Code may be required to contain or be verified by a written declaration that it is made under the penalties of perjury.
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In this part (24 sections)
- 55.4981-1 · [Reserved]
- 55.4981-2 · Imposition of excise tax with respect to certain…
- 55.4982-1 · Imposition of excise tax on undistributed income of…
- 55.6001-1 · Notice or regulations requiring records, statements, and…
- 55.6011-1 · General requirement of return, statement, or list.
- 55.6060-1 · Reporting requirements for tax return preparers.
- 55.6061-1 · Signing of returns and other documents.
- 55.6065-1 · Verification of returns.
- 55.6071-1 · Time for filing returns.
- 55.6081-1 · Automatic extension of time for filing a return due under…
- 55.6091-1 · Place for filing Chapter 44 tax returns.
- 55.6091-2 · Exceptional cases.
- 55.6107-1 · Tax return preparer must furnish copy of return or claim…
- 55.6109-1 · Tax return preparers furnishing identifying numbers for…
- 55.6151-1 · Time and place for paying of tax shown on returns.
- 55.6161-1 · Extension of time for paying tax or deficiency.
- 55.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 · Penalties for understatement due to an unreasonable…
- 55.6694-3 · Penalty for understatement due to willful, reckless, or…
- 55.6694-4 · Extension of period of collection when tax return preparer…
- 55.6695-1 · Other assessable penalties with respect to the preparation…
- 55.6696-1 · Claims for credit or refund by tax return preparers.
- 55.7701-1 · Tax return preparer.