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§ 506. Returns under oath; administration

Type Statute
Publication 2025-12-03
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.

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

Executive Documents

Abolition of Offices and Transfer of Functions

See note under section 505 of this title.

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