[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6065(a)-1]

[Page 363]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6065(a)-1  Verification of returns or other documents.

    If a return, statement, or other document made under the regulations 
in this part is required by the regulations contained in this part, or 
the form and instructions issued with respect to such return, statement, 
or other document, to contain or be verified by a written declaration 
that it is made under the penalties of perjury, such return, statement, 
or other document shall be so verified by the person signing it.