§ 1.6001-2. Returns.
58 words·~1 min read·
/us/cfr/t26/s§ 1.6001-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For rules relating to returns required to be made by every individual, estate, or trust which is liable for one or more qualified State individual income taxes, as defined in section 6362, for a taxable year, see paragraph
(b)of § 301.6361-1 of this chapter (Regulations on procedure and Administration). [T.D. 7577, 43 FR 59357, Dec. 20, 1978]
Connections1 off-index
1 reference not yet in our index
- T.D. 7577
Citation graph
cites case law
§ 1.6001-2
Returns.
Treas. Dec.T.D. 7577
Cites 1Cited by 0 across 0 sources