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.)
Sections: Previous 499q 499s 501 502 503 504 505 506 507 508 511 511a 511b 511c 511d Next
Last modified: October 26, 2015