StacksVerified U.S. regulatory reference

26 CFR §301.6014-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).