Subpart B. Income Tax Returns

• § 6012 - Persons required to make returns of income
• § 6013 - Joint returns of income tax by husband and wife
• § 6014 - Income tax return—tax not computed by taxpayer
• § 6015 - Relief from joint and several liability on joint return
• § 6016 - Repealed.
• § 6017 - Self-employment tax returns
• § 6017A - Repealed.