26 C.F.R. § 301.6013-1 Joint returns of income tax by husband and wife.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6013-1 Joint returns of income tax by husband and wife.
