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§ 506. Returns under oath; administration

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Release point 114-30 · current through 07/06/2015

§ 506.

Returns under oath; administration

The returns provided for in this chapter shall be made under oath before a collector or deputy collector of internal revenue, a postmaster, assistant postmaster, or anyone authorized to administer oaths by State or Federal law.

Source(Jan. 14, 1929, ch. 69, § 6, 45 Stat. 1080.)
Notes

Abolition of Offices and Transfer of Functions

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Cite this exact text: /us/usc/?id=id915474c2-2bc9-11e5-a5da-ba395fa21b0b

Citation URL: /us/usc/t7/s506?release=114-30