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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 61 — Information and Returns
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Subchapter A — Returns and Records
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Part II — Tax Returns or Statements
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Subpart B — Income Tax Returns
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Subpt. A
General Requirement
Subpt. C
Estate and Gift Tax Returns
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Subpart B — Income Tax Returns
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§6012
Persons required to make returns of income
§6013
Joint returns of income tax by husband and wife
§6014
Income tax return—tax not computed by taxpayer
§6015
Relief from joint and several liability on joint return
§6016
Repealed.
§6017
Self-employment tax returns
§6017A
Repealed.
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Subpt. A
General Requirement
Subpt. C
Estate and Gift Tax Returns
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