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- 26 U. S. Code § 6015 - Relief from joint and several liability on joint . . .
LII U S Code Title 26 Subtitle F CHAPTER 61 Subchapter A PART II Subpart B § 6015
- 26 CFR 1. 6015-1 -- Relief from joint and several liability on a joint . . .
A qualifying election under § 1 6015-2 or 1 6015-3, or request under § 1 6015-4, is the first timely claim for relief from joint and several liability for the tax year for which relief is sought
- Sec. 6015. Relief From Joint And Several Liability On Joint Return
Amendment by Pub L 114-113, Div Q, Sec 424 (a) (1), effective for petitions filed under section 6015 (e) of the Internal Revenue Code of 1986 after the date of the enactment of this Act [Enacted: Dec 18, 2015]
- 25. 15. 3 Technical Provisions of IRC 6015 | Internal Revenue Service
IRC 6015 (f), Equitable Relief, provides IRS with discretion to grant equitable relief from deficiencies and underpayments if the relief provisions under IRC 6015 (b) or IRC 6015 (c) do not apply
- 26 U. S. C. § 6015 (2023) - Relief from joint and several liability on . . .
Except as provided in this subsection, if an individual who has made a joint return for any taxable year elects the application of this subsection, the individual's liability for any deficiency which is assessed with respect to the return shall not exceed the portion of such deficiency properly allocable to the individual under subsection (d)
- USC - Relief from joint and several liability on joint return
§ 6015 Relief from joint and several liability on joint return (a) In generalNotwithstanding section 6013 (d) (3)—
- §6015. Relief from joint and several liability on joint return
Under rules prescribed by the Secretary, an item otherwise allocable to an individual under subparagraph (A) shall be allocated to the other individual filing the joint return to the extent the item gave rise to a tax benefit on the joint return to the other individual
- 26 USC 6015 - Relief From Joint and Several Liability on Joint Return
Under procedures prescribed by the Secretary, if— (A) a joint return has been made for a taxable year; (B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return;
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