# Treas. Reg. § 301.6013-1: Joint returns of income tax by husband and wife.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6013-1>. Interprets 26 U.S.C. § 6013.

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]