All IRC Regulations

11 results for "6015"

Showing top 11 matches in Treasury Regulations.

§ 1.6015-0
Table of contents.
§ 1.6015-1
Relief from joint and several liability on a joint return.
§ 1.6015-2
Relief from liability applicable to all qualifying joint filers.
§ 1.6015-3
Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
§ 1.6015-4
Equitable relief.
§ 1.6015-5
Time and manner for requesting relief.
§ 1.6015-6
Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
§ 1.6015-7
Tax Court review.
§ 1.6015-8
Applicable liabilities.
§ 1.6015-9
Effective date.
§ 301.6015-1
Declaration of estimated income tax by individuals.