§ 506. Returns under oath; administration

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Release point 116-216 · current through 12/11/2020

§ 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

See note under section 505 of this title.

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