Persons required to make returns of income.
Joint returns of income tax by husband and wife.
Income tax return—tax not computed by taxpayer.
Relief from joint and several liability on joint return.
Self-employment tax returns.
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 Wednesday, February 6, 2013
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Description of Change
Statutes at Large
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