{"data":{"id":"us/26-cfr-301.6014-1","jurisdiction":"us","citation":"26 CFR 301.6014-1","heading":"-1 Income tax return—tax not computed by taxpayer.","body":"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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"320bdda7e068afa47e6acab4e7ab32a0c0becc7fe9d73c5adc0b976c4dbb03b4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6013-1","next":"us/26-cfr-301.6015-1"},"notice":"GroundRules: Original legal text. Not legal advice."}