26 CFR § 301.6013-1
Joint returns of income tax by husband and wife
June 25, 2020
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]
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