26 C.F.R. § 301.6014-1. - § 301.6014-1 Income Tax Return—tax Not Computed by Taxpayer.

Current as of September 25, 2026
Section 301.6014-1 - § 301.6014-1 Income Tax Return—tax Not Computed by Taxpayer.
Section 301.6013-1 - § 301.6013-1 Joint Returns of Income Tax by Husband and Wife.Section 301.6015-1 - § 301.6015-1 Declaration of Estimated Income Tax by Individuals.

§ 301.6014-1 Income tax return—tax not computed by taxpayer.

For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§ 1.6014-1 and 1.6014-2 of this chapter (Income Tax Regulations).

T.D.7102,36FR5498,Mar.24,1971T.D. 7102, 36 FR 5498, Mar. 24, 1971
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