26 U.S. Code Part II, Subpart B - Income Tax Returns

Sec. 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 Repealed.] 6017.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 Repealed.]

1998—Pub. L. 105–206, title III, § 3201(f),July 22, 1998, 112 Stat. 740, added item 6015.
1989—Pub. L. 101–239, title VII, § 7711(b)(3),Dec. 19, 1989, 103 Stat. 2393, struck out item 6017A “Place of residence”.
1984—Pub. L. 98–369, div. A, title IV, § 412(c)(1),July 18, 1984, 98 Stat. 792, struck out item 6015 “Declaration of estimated income tax by individuals.”
1972—Pub. L. 92–512, title I, § 144(a)(2),Oct. 20, 1972, 86 Stat. 935, added item 6017A.
1968—Pub. L. 90–364, title I, § 103(e)(7),June 28, 1968, 82 Stat. 264, struck out item 6016 “Declarations of estimated income tax by corporations.”

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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