7 USC § 506
Returns under oath; administration
through Pub. L. 116-216 (December 11, 2020)

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.

Abolition of Offices and Transfer of Functions

See note under section 505 of this title.

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