joint return

(D)For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013. (c)For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—


26 USC § 62(b)(3)(D)

Scoping language

None: Default is title Scope
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