![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter F - Procedure and Administration |
![]() |
Part 301 - Procedure and Administration |
![]() |
SubPart - Information and Returns |
![]() |
Records, Statements, and Special Returns |
§ 301.6014-1 - Income tax return - tax not computed by taxpayer.
Latest version.
-
§ 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, 36 FR 5498, Mar. 24, 1971]