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TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART II > Subpart B
NOTES:
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Repealed.]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Repealed.]
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.”
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