Home › CFR › Title 26 › Part 301 › §301.6065-126 CFR §301.6065-1 — -1 Verification of returns.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkFor provisions concerning the verification of returns and other documents, see the regulations relating to the particular tax.