Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
- 651 - Returns and liabilities.
- 652 - Time and place for filing returns and paying tax.
- 653 - Signing of returns and other documents.
- 654 - Relief from joint and several liability on joint return.
- 657 - Extensions of time.
- 658 - Requirements concerning returns, notices, records and statements.
- 659 - Report of federal changes, corrections or disallowances.
- 660 - Election by shareholders of S corporations.
- 661 - Change of election.
- 662 - Computation of tax where taxpayer restores substantial amount held under claim of right.
- 663 - Estimated tax on sale or transfer of real property by nonresident.