26 C.F.R. § 301.6013-1

Current through August 31, 2024

Section 301.6013-1 - Joint returns of income tax by husband and wife

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).

26 C.F.R. §301.6013-1

32 FR 15241, Nov. 3, 1967, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980