26 C.F.R. § 301.6014-1 Income tax return—tax not computed by taxpayer.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6014-1 Income tax return—tax not computed by taxpayer.