{"identifier":"/us/usc/t7/s506","title":7,"num":"\u00a7\u202f506.","heading":"Returns under oath; administration","text":"\u00a7\u202f506.\nReturns under oath; administration\nThe 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.","url":"https://projectusc.org/usc/t7/s506.html","content":[{"t":"sec","id":"/us/usc/t7/s506","children":[{"t":"num","text":"\u00a7\u202f506."},{"t":"heading","text":"Returns under oath; administration"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}