Part 4 - RETURNS AND PAYMENT OF TAX
- Section 651 - Returns and liabilities
- Section 652 - Time and place for filing returns and paying tax
- Section 653 - Signing of returns and other documents
- Section 654 - Relief from joint and several liability on joint return
- Section 657 - Extensions of time
- Section 658 - Requirements concerning returns, notices, records and statements
- Section 659 - Report of federal changes, corrections or disallowances
- Section 660 - Election by shareholders of S corporations
- Section 661 - Change of election
- Section 662 - Computation of tax where taxpayer restores substantial amount held under claim of right
- Section 663 - Estimated tax on sale or transfer of real property by nonresident