# Treas. Reg. § 301.6014-1: Income tax return—tax not computed by taxpayer.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6014-1>. Interprets 26 U.S.C. § 6014.

For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§ 1.6014-1 and 1.6014-2 of this chapter (Income Tax Regulations). 

[T.D. 7102, 36 FR 5498, Mar. 24, 1971]