Requirements for Filing Tax Returns

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 19
8. ›
9. Subpart I
10. ›
11. Subject Group Requirements for Filing Tax Returns

Sections

• 19.233
  § 19.233 Filing prepayment returns.
• 19.234
  § 19.234 Filing deferred payment returns.
• 19.235
  § 19.235 Deferred payment return periods—annual, quarterly, and semimonthly.
• 19.236
  § 19.236 Due dates for returns.
• 19.237
  § 19.237 Special rule for semimonthly filers for the month of September.
• 19.238
  § 19.238 Payment by mail or courier.
• 19.239
  § 19.239 Form of payment.
• 19.240
  § 19.240 Payment of tax by electronic fund transfer.