26 CFR § 301.6014-1 - Income tax return - tax not computed by taxpayer.

§ 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).

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