7 U.S.C. § 506 : US Code - Section 506: Returns under oath; administration
Search 7 U.S.C. § 506 : US Code - Section 506: Returns under oath; administration
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.
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