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
section 505 of this titleSee note under .