1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0
  6. subjgrp 54
  7. § 301.6013-1

View all text of Subjgrp 54 [§ 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