§7851. Applicability of revenue laws — Inbound Citations

Citations to §7851(a)(1)(A)

• 26 U.S.C. § 6013(c)

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  (c) For purposes of sections 15, 443, and 7851(a)(1)(A), where the husband and wife have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable years of both spouses ended on the date of the closing of the surviving spouse’s taxable year.