26 USC Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTSSubpart B-Income Tax Returns

Jump To: MiscellaneousAmendments

Subpart B-Income Tax Returns

Sec.

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Repealed.]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Repealed.]

Editorial Notes

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."