26 C.F.R. § 301.6014-1

Income tax return—tax not computed by taxpayer.

Last amended: 2016Year: 2026Length: 41 wordsOfficial source

Cite as 26 C.F.R. § 301.6014-1 (2026)

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]
Cross-references to the CFR
1.6014-1
26 C.F.R. § 301.6014-1: Income tax return—tax not computed by taxpayer. | Justis AI