§ 301.6013-1. Joint returns of income tax by husband and wife.
43 words·~1 min read·
/us/cfr/t26/s§ 301.6013-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For provisions with respect to joint returns of income tax by husband and wife, see §§ 1.6013-1 to 1.6013-7, inclusive, of this chapter (Income Tax Regulations). [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980]
Connections1 off-index
1 reference not yet in our index
- T.D. 7670
Citation graph
cites case law
§ 301.6013-1
Joint returns of income tax by husband and wife.
Treas. Dec.T.D. 7670
Cites 1Cited by 0 across 0 sources