Subpart B—Income Tax Returns — Front Matter
| Chap. | 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 | Repealed.]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 | Repealed.]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.”