C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.6001-2

Returns

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For rules relating to returns required to be made by every individual, estate, or trust which is liable for one or more qualified State individual income taxes, as defined in section 6362, for a taxable year, see paragraph (b) of § 301.6361-1 of this chapter (Regulations on procedure and Administration).

[T.D. 7577, 43 FR 59357, Dec. 20, 1978]
Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Samp v. Comm'r, 43 T.C.M. 89 (Tax Ct. 1981).
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Samp v. Comm'r, 43 T.C.M. 89 (Tax Ct. 1981). · cites it 2× “And he deducted amounts as business expenses which were clearly of a personal nature.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.