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jurat

   Also found in: Legal, Wikipedia 0.04 sec.
ju·rat  (jrt)
n.
A certification on an affidavit declaring when, where, and before whom it was sworn.
[Middle English, informant under oath, member of a ruling body of a city, from Anglo-Norman, member of a ruling body of a city, from Medieval Latin irtus, juror, from past participle of Latin irre, to swear; see jury1.]
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In Jenkins, TC Memo 1989-617, the taxpayer filed a return with a modified jurat.
IRS strictly construes "return" definition. (Procedure & ... by Laffie, Lesli S. / The Tax Adviser
If the IRS believes the circumstances dictate a departure from prior practice, consideration should be given to developing an 1120XEZ or 1120XR&D that limits the jurat to the subject of the claim.
Tax Executives Institute--Internal Revenue Service Large and Mid-Size ... by Tax Executive
Formalize the inventory list and prepare an affidavit for a notary public jurat.
How to get your fair share in a divorce by Zipp, Alan S. / Financial Executive
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