CFR /  Title 26  /  Part 301  /  Sec. 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 Sec. Sec. 1.6014-1 and 1.6014-2 of this chapter (Income Tax Regulations). [T.D. 7102, 36 FR 5498, Mar. 24, 1971]