tax returns or statements
- § 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
- § 1.6012-6 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
- § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household
- § 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