Subpart P - COMPOSITE RETURNS
- Section 100.5100 - Composite Returns: Eligibility (IITA Section 502(f))
- Section 100.5110 - Composite Returns: Responsibilities of Authorized Agent
- Section 100.5120 - Composite Returns: Individual Liability
- Section 100.5130 - Composite Returns: Required forms and computation of Income (IITA Section 502(f))
- Section 100.5140 - Composite Returns: Estimated Payments
- Section 100.5150 - Composite Return: Tax, Penalties and Interest
- Section 100.5160 - Composite Returns: Credits on Separate Returns
- Section 100.5170 - Composite Returns: Definition of a "Lloyd's Plan of Operation"
- Section 100.5180 - Composite Returns: Overpayments and Underpayments