26 CFR 301.6013-1 - Joint returns of income tax by husband and wife.

Regulations last checked for updates: Jun 17, 2024

Title 26 - Internal Revenue last revised: May 10, 2024

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 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).

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

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6013-1