{"data":{"id":"us/26-cfr-301.6013-1","jurisdiction":"us","citation":"26 CFR 301.6013-1","heading":"-1 Joint returns of income tax by husband and wife.","body":"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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e7c7848eb5e355b6f0022335d7482c36ac1a14e71b7b90c03b39dad902e06435","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6012-2","next":"us/26-cfr-301.6014-1"},"notice":"GroundRules: Original legal text. Not legal advice."}