26 C.F.R. § 301.6013-1

Joint returns of income tax by husband and wife.

        For provisions with respect to joint returns of income tax by husband and wife, see §§ 1.6013–1 to 1.6013–7, inclusive, of this chapter (Income Tax Regulations).

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980]

Official source