Returns and Payment of Tax
Section 651 - Returns and LiabilitiesSection 652 - Time and Place for Filing Returns and Paying TaxSection 653 - Signing of Returns and Other DocumentsSection 654 - Relief From Joint and Several Liability on Joint ReturnSection 657 - Extensions of TimeSection 658 - Requirements Concerning Returns, Notices, Records and StatementsSection 659 - Report of Federal Changes, Corrections or DisallowancesSection 659-A - Reporting of Federal Partnership AdjustmentsSection 660 - Election by Shareholders of S CorporationsSection 661 - Change of ElectionSection 662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of RightSection 663 - Estimated Tax on Sale or Transfer of Real Property by Nonresident