26 C.F.R. § 301.6013-1. - § 301.6013-1 Joint Returns of Income Tax by Husband and Wife.

Current as of May 27, 2026

Section 301.6013-1 - § 301.6013-1 Joint Returns of Income Tax by Husband and Wife.Section 301.6013-1 - § 301.6013-1 Joint Returns of Income Tax by Husband and Wife.

Section 301.6012-2 - § 301.6012-2 Required Use of Electronic Form for Income Tax Returns of Certain Political Organizations.Section 301.6014-1 - § 301.6014-1 Income Tax Return—tax Not Computed by Taxpayer.

§ 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).

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

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