Pub. L. 85-866, tit. I, sec. 73

ELECTION TO MAKE JOINT RETURN AFTER FILING SEPARATE RETURN.

EnactedYear: 1958Length: 42 wordsOfficial source
SEC. 73. ELECTION TO MAKE JOINT RETURN AFTER FILING SEPARATE RETURN.Section 6013 (b) (2) (C) (relating to limitation on election to make joint return after filing separate return) is amended by striking out’ “such section” and inserting in lieu thereof “section 6213”.
Pub. L. 85-866, tit. I, sec. 73: ELECTION TO MAKE JOINT RETURN AFTER FILING SEPARATE RETURN. | Justis AI