federal_register: 2015-29609

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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
2015-29609 Relief From Joint and Several Liability Proposed Rule This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code). The regulations reflect changes in the law made by the Tax Relief and Health Care Act of 2006 as well as changes in the law arising from litigation. The regulations provide guidance to married individuals who filed joint returns and later seek relief from joint and several liability. 2015-11-20 2015 11 https://www.federalregister.gov/documents/2015/11/20/2015-29609/relief-from-joint-and-several-liability https://www.govinfo.gov/content/pkg/FR-2015-11-20/pdf/2015-29609.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code). The regulations reflect changes in the law made by the Tax Relief and Health Care Act of 2006 as... 1545-BI82

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