[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: 26CFR157.6065-1T]

[Page 465]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 157_EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 157.6065-1T  Verification of returns.

    If a return, statement, or other document made under the provisions 
of chapter 55 of the Internal Revenue Code (chapter 55) or of subtitle F 
of the Code (subtitle F), or the regulations thereunder with respect to 
any tax imposed by chapter 55, 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 55 or subtitle F, or the regulations thereunder, with respect 
to any tax imposed by chapter 55 may be required to contain or be 
verified by written declaration that is made under the penalties of 
perjury.