Bill H.R. 19774
§ 6013 Joint returns of income tax by husband and wife
- (e) Pub. L. 91–679 added subsec. (e).
§ 6653 Failure to pay stamp tax
- § 6653 Pub. L. 91–679 inserted sentence making subsection inapplicable, in the case of a joint return under section 6013 of…