[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR156.6065-1]

[Page 460]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 156_EXCISE TAX ON GREENMAIL--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 156.6065-1  Verification of returns.

    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.