§6014. Income tax return—tax not computed by taxpayer — Inbound Citations

Citations to 26 U.S.C. § 6014 as a whole

• 26 U.S.C. § 6151(b)(1)

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  (1) If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.
• 26 U.S.C. § 6211(b)(3)

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  (3) The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.