26 CFR Topic
tax returns or statements
June 25, 2020
§
1.6011-1
General requirement of return, statement, or list
§
1.6011-2
Returns, etc., of DISC's and former DISC's
§
1.6011-3
Requirement of statement from payees of certain gambling winnings
§
1.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers
§
1.6011-5
Required use of magnetic media for corporate income tax returns
§
1.6011-6
[Reserved]
§
1.6011-7
Specified tax return preparers required to file individual income tax returns using magnetic media
§
1.6011-8
Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B
§
1.6012-1
Individuals required to make returns of income
§
1.6012-2
Corporations required to make returns of income
§
1.6012-3
Returns by fiduciaries
§
1.6012-4
Miscellaneous returns
§
1.6012-5
Composite return in lieu of specified form
§
1.6015-3
Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household
§
1.6012-6
Returns by political organizations
§
1.6013-1
Joint returns
§
1.6013-2
Joint return after filing separate return
§
1.6013-3
Treatment of joint return after death of either spouse
§
1.6013-4
Applicable rules
§
1.6013-6
Election to treat nonresident alien individual as resident of the United States
§
1.6013-7
Joint return for year in which nonresident alien becomes resident of the United States
§
1.6014-1
Tax not computed by taxpayer for taxable years beginning before January 1, 1970
§
1.6014-2
Tax not computed by taxpayer for taxable years beginning after December 31, 1969
§
1.6015-0
Table of contents
§
1.6015-1
Relief from joint and several liability on a joint return
§
1.6015-2
Relief from liability applicable to all qualifying joint filers
§
1.6015-4
Equitable relief
§
1.6015-5
Time and manner for requesting relief
§
1.6015-6
Nonrequesting spouse's notice and opportunity to participate in administrative proceedings
§
1.6015-7
Tax Court review
§
1.6015-8
Applicable liabilities
§
1.6015-9
Effective date
§
1.6016-1
Declarations of estimated income tax by corporations
§
1.6016-2
Contents of declaration of estimated tax
§
1.6016-3
Amendment of declaration
§
1.6016-4
Short taxable year
§
1.6017-1
Self-employment tax returns
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