Time and Place for Filing Returns
Section 100.5000 - Time for Filing Returns (iita Section 505)Section 100.5010 - Place for Filing Returns: All Taxpayers (iita Section 505)Section 100.5020 - Extensions of Time for Filing Returns: All Taxpayers (iita Section 505)Section 100.5030 - Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (iita Section 506)Section 100.5040 - Innocent SpousesSection 100.5050 - Frivolous ReturnsSection 100.5060 - Reportable Transactions (iita Section 501(b))Section 100.5070 - List of Investors in Potentially Abusive Tax Shelters and Reportable TransactionsSection 100.5080 - Registration of Tax Shelters (iita Section 1405.5)