US Code (LII)
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7 U.S.C. § 506 — Returns under oath; administration
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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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