Subpart O - TIME AND PLACE FOR FILING RETURNS
- § 100.5000 - Time for Filing Returns (IITA Section 505)
- § 100.5010 - Place for Filing Returns: All Taxpayers (IITA Section 505)
- § 100.5020 - Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505)
- § 100.5030 - Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506)
- § 100.5040 - Innocent Spouses
- § 100.5050 - Frivolous Returns
- § 100.5060 - Reportable Transactions (IITA Section 501(b))
- § 100.5070 - List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions
- § 100.5080 - Registration of Tax Shelters (IITA Section 1405.5)
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