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Returns and Payment of Tax
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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.