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Go to I.R.C. § 6013 (not yet in the library — opens the official source)
66 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2014-109 — Leslie J. Molinet Petitioner, and Michael F. Molinet, Intervenor v. Commissioner
    IRCCourt RulingsJun 9, 2014
    … joint Federal income tax return is jointly and severally liable for the entire tax liability. Sec. 6013(d)(3). However, a spouse may be relieved from joint and several liability under section 6015(f) if: (1) taking into account all the facts and circumstances, it would be inequitable to - 6 - [*6] hold a taxpayer liab…
  2. T.C. Summary Opinion 2001-178 — Dennis J. Lawless v. Commissioner
    IRCCourt RulingsNov 28, 2001related by meaning
    sfies the criteria, inter alia, of having gross income that is less than $10,000 and that includes no income other than wages, dividends, or interest. Sec. 6014(b) directs the Commissioner to prescribe regulations to extend this authority to cases where the taxpayer has gross income of $10,000 or more. Pursuant to this…
  3. 76 FR 60373 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Sep 29, 2011related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  4. 131 T.C. No. 12 — Mary Ann Kollar v. Commissioner
    IRCCourt RulingsNov 25, 2008
    … the return and are jointly and severally liable for the tax reported or reportable thereon . Sec . 6013(d)(3) ; Butler v . Commissioner , 114 T .C . 276, 282 (2000) . In certain circumstances a spouse may obtain relief under section 6015 from such liability . One type of relief under section 6015 is provided in sectio…
  5. T.C. Memo. 2006-22 — Teresa J. Fox v. Commissioner
    IRCCourt RulingsFeb 13, 2006
    … See Bokum v. Commissioner, 992 F.2d 1132, 1134 (11th Cir. 1993) (knowledge.contemplated by section 6013(e) (...continued) . We conclude that this factor is neutral whether or not her support for her son is a reasonable basic living expense. - 11 - The item giving rise to the deficiency was a $21,992 withdrawal from Mr…
  6. 87 FR 80042 — Exception for Interests Held by Foreign Pension Funds
    IRCFinal Rules (FR)Dec 29, 2022related by meaning
    ef Counsel (International). However, other personnel from the Treasury Department and the IRS participated in their development. ( printed page 80055) List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended a…