CFR›Title 27›Chapter I›Part 20›Subpart C›Subject Group Document Requirements ContainsSections 20.36–20.37CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 20.36 § 20.36 Execution under penalties of perjury. 20.37 § 20.37 Filing of qualifying documents. Previous Authorities Authorities Next Liability for Tax Liability for Tax