26 CFR 301.6065-1 - Verification of returns.

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Regulations last checked for updates: Feb 14, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

All TitlesTitle 26Chapter IPart 301Subpart 0 - Information and Returns

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6065-1 - Verification of returns.

For provisions concerning the verification of returns and other documents, see the regulations relating to the particular tax.

time for filing returns and other documents

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6065-1

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