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Treasury Regulations · 26 CFR

§ 156.6065-1. Verification of returns.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6065

Cite as 26 CFR § 156.6065-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.
Issued under
26 U.S.C. § 6065
Length
141 words · about 1 min to read

If a return, statement, or other document made under the provisions of chapter 54 (Greenmail) or of subtitle F of the Code, or the regulations thereunder with respect to any tax imposed by chapter 54, 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 54 or of subtitle F of the Code, or the regulations thereunder with respect to any tax imposed by chapter 54 may be required to contain or be verified by written declaration that is made under the penalties of perjury.

Other regulations under § 6065

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 156 Excise tax on greenmail
  3. Subpart B Procedure and Administration

Nearby sections