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Subpart B⁠—Income Tax Returns — Front Matter

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Repealed.]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Repealed.]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.”