CFR /  Title 26  /  Part 301  /  Sec. 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 Sec. Sec. 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]