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

Regulations last checked for updates: Jun 18, 2024

Title 26 - Internal Revenue last revised: Jun 14, 2024

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 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]

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6014-1