Implements § 6013Open in workspace
Reg. § 301.6013-1 Joint returns of income tax by husband and wife.
26 CFR § 301.6013-1eCFR, current through 2026-07-14
For provisions with respect to joint returns of income tax by husband and wife, see , 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]
Source: decipher.legal/cfr/26/301.6013-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14