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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - INFORMATION AND RETURNSRETURNS AND RECORDS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
Section 301.6014-1 - Income tax return-tax not computed by taxpayer

26 C.F.R. § 301.6014-1

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Section 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).

26 C.F.R. §301.6014-1

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