§ 301.6014-1. Income tax return—tax not computed by taxpayer.
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/us/cfr/t26/s§ 301.6014-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 301.6014-1
Income tax return—tax not computed by taxpayer.
Treas. Dec.T.D. 7102
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