7 results for "6013"

Showing top 7 matches in Treasury Regulations.

§ 1.6013-1
Joint returns.
§ 1.6013-2
Joint return after filing separate return.
§ 1.6013-3
Treatment of joint return after death of either spouse.
§ 1.6013-4
Applicable rules.
§ 1.6013-6
Election to treat nonresident alien individual as resident of the United States.
§ 1.6013-7
Joint return for year in which nonresident alien becomes resident of the United States.
§ 301.6013-1
Joint returns of income tax by husband and wife.