26 C.F.R. § 301.6013-1

Joint returns of income tax by husband and wife.

Last amended: 2016Year: 2026Length: 43 wordsOfficial source

Cite as 26 C.F.R. § 301.6013-1 (2026)

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]
Cross-references to the CFR
1.6013-1
26 C.F.R. § 301.6013-1: Joint returns of income tax by husband and wife. | Justis AI