# Pub. L. 91-679: changes to the Internal Revenue Code

1971-01-12, 84 Stat. 2063. Source: <https://www.govinfo.gov/link/plaw/91/public/679>.

## Legislative history

- Bill: [H.R. 19774](https://www.congress.gov/bill/91st-congress/house-bill/19774)

## § 6013: Joint returns of income tax by husband and wife

- § 6013(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 this title, with respect to the tax of a spouse unless some part of the underpayment is due to the fraud of such spouse.