Treasury Regulations (26 C.F.R.)
26 CFR § 58.6065-1
Verification of returns.
# (a) In general.
If either a stock repurchase excise tax return (as defined in § 58.6011-1(b)), statement, or other document made with respect to any tax imposed by chapter 37 of the Internal Revenue Code, or the related form and instructions, requires that such return, statement, or other document contain or be verified by a written declaration that it is made under the penalties of perjury, then 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 37, subtitle F, or regulations under this part with respect to any tax imposed by chapter 37 may be required to contain or be verified by a written declaration that it is made under the penalties of perjury.
# (b) Applicability date.
This section applies to stock repurchase excise tax returns, statements, or other documents that are required to be made with respect to the tax imposed by chapter 37 and required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Source: view the official text
In this part (21 sections)
- 58.4501-0 · Table of contents.
- 58.4501-1 · Excise tax on stock repurchases.
- 58.4501-2 · General rules regarding excise tax on stock repurchases.
- 58.4501-3 · Exceptions.
- 58.4501-4 · Application of netting rule.
- 58.4501-5 · Examples.
- 58.4501-6 · Applicability dates.
- 58.4501-7 · Special rules for acquisitions or repurchases of stock of…
- 58.6001-1 · Notice or regulations requiring records, statements, and…
- 58.6011-1 · General requirement of return, statement, or list.
- 58.6060-1 · Reporting requirements for tax return preparers.
- 58.6061-1 · Signing of returns and other documents.
- 58.6065-1 · Verification of returns.
- 58.6071-1 · Time for filing returns.
- 58.6091-1 · Place for filing tax returns under chapter 37 of the…
- 58.6107-1 · Tax return preparer must furnish copy of return or claim…
- 58.6109-1 · Tax return preparers furnishing identifying numbers for…
- 58.6151-1 · Time and place for paying of tax shown on returns.
- 58.6694-1 · Section 6694 penalties.
- 58.6695-1 · Other assessable penalties with respect to the preparation…
- 58.6696-1 · Claims for credit or refund by tax return preparers.