federal_register: 2013-19502

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2013-19502 Relief From Joint and Several Liability Proposed Rule This document contains proposed regulations relating to relief from joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from the Federal income tax liability resulting from the operation of state community property laws under section 66. The proposed regulations provide guidance to taxpayers on when and how to request relief under sections 66 and 6015. This document also invites comments from the public regarding these proposed regulations. 2013-08-13 2013 8 https://www.federalregister.gov/documents/2013/08/13/2013-19502/relief-from-joint-and-several-liability https://www.govinfo.gov/content/pkg/FR-2013-08-13/pdf/2013-19502.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to relief from joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from the Federal income tax liability resulting from the operation of state community... 1545-BK51

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