TAX RETURNS OR STATEMENTS

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