§ 506. Returns under oath; administration

Version history — every release point where this text changed

Release point 117-80 · current through 12/27/2021

§ 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

Executive Documents

Abolition of Offices and Transfer of Functions

See note under section 505 of this title.

Keyboard: ←/j previous · →/k next · u up a level

Source XML JSON Version history

Cite this exact text: /us/usc/?id=id34578b96-7fa0-11ec-94a7-ad9af92efa12

Citation URL: /us/usc/t7/s506?release=117-80