SubPart B. Income Tax Returns, Part II. TAX RETURNS OR STATEMENTS, SubChapter A. Returns and Records, Chapter 61. INFORMATION AND RETURNS, SubTitle F. Procedure and Administration, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle F. Procedure and Administration

Chapter 61. INFORMATION AND RETURNS

SubChapter A. Returns and Records

Part II. TAX RETURNS OR STATEMENTS

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 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260

§ 6017. Self-employment tax returns

§ 6017A. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393

Amendments

1998—Pub. L. 105–206, title III, § 3201(f), July 22, 1998, 112 Stat. 740, added item 6015.

1989—Pub. L. 101–239, title VII, § 7711(b)(3), Dec. 19, 1989, 103 Stat. 2393, struck out item 6017A “Place of residence”.

1984—Pub. L. 98–369, div. A, title IV, § 412(c)(1), July 18, 1984, 98 Stat. 792, struck out item 6015 “Declaration of estimated income tax by individuals.”

1972—Pub. L. 92–512, title I, § 144(a)(2), Oct. 20, 1972, 86 Stat. 935, added item 6017A.

1968—Pub. L. 90–364, title I, § 103(e)(7), June 28, 1968, 82 Stat. 264, struck out item 6016 “Declarations of estimated income tax by corporations.”