Implements § 6014Open in workspace
Reg. § 301.6014-1 Income tax return—tax not computed by taxpayer.
26 CFR § 301.6014-1eCFR, current through 2026-07-14
For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see and (Income Tax Regulations).
[T.D. 7102, 36 FR 5498, Mar. 24, 1971]
Source: decipher.legal/cfr/26/301.6014-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14