 ... separate maintenance, or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife,...  ACIR State Legislative ProgramUnited States. Advisory Commission on Intergovernmental Relations - 1975Ամբողջությամբ դիտվող - Այս գրքի մասին
 | 1939 - 1522 էջ
...alien. If a Joint declaration is made but a joint return Is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (d) Time and place for filing — (1) In general.... | |
 | United States - 1953 - 1744 էջ
...INTERNAL REVENUE CODE 158 is made but a Joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (d) Time and place for filing. (1) In general.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...alien. If a joint declaration is made bu,ta joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (d) TIME AND PLACE FOR FILING. — (1) IN... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...alien. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (d) TIME AND PLACE FOR FILING. — (1) IN... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...alien. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. (d) TIME AND PLACE FOR FILING.— (1) IN GENERAL.—... | |
 | 1969 - 990 էջ
...years. If a Joint declaration is made but a Joint return is not made Tor the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. § 1.6015(b)-1 Joint declaration by husband... | |
 | 1961 - 636 էջ
...years. If a Joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. § 1.6015 (b)-1 Joint declaration by husband... | |
 | United States, Walter Elbert Barton - 1950 - 1126 էջ
...alien. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either the husband or the wife, or may be divided between them. Sec. 58 (c), IRC, supra, amended by Sec. 13... | |
 | United States. Congress. House. Committee on the District of Columbia - 1956 - 358 էջ
...years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either husband or wife, or may be divided by them. "(4) The declaration required under paragraph (1) of this subsection shall be filed with the... | |
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