Treasury Regulations · 26 CFR
§ 58.6065-1. Verification of returns.
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 § 58.6065-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6065
- Length
- 187 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 58 Stock repurchase excise tax
- Subpart B Procedure and Administration
Nearby sections
- § 58.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 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 Internal Revenue Code.
- § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.