 | United States - Agricultural laws and legislation - 1936 - 684 pages
...has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the...with respect to the tax shall be joint and several. No joint return may be made if either the husband or wife is & nonresident alien. (c) PERSONS UNDER... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the...with respect to the tax shall be joint and several. No joint return may be made if either the husband or wife is a nonresident alien. (c) PERSONS UNDER... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the...with respect to the tax shall be joint and several. No joint return may be made if either the husband or wife is a nonresident alien. (c) PERSONS UNDER... | |
 | Administrative law - 1941 - 1688 pages
...has no gross Income) may be Included in a single return made by them Jointly, in which case the tax shall be computed on the aggregate Income and the...with respect to the tax shall be Joint and several. No Joint return may be made if either the husband or wife is a nonresident alien. (c) Persons under... | |
 | Administrative law - 1939 - 1522 pages
...though one of the spouses has neither gross Income nor deductions. If a Joint return is made the tax shall be computed on the aggregate Income and the...with respect to the tax shall be Joint and several. No Joint return may be made If either the husband or wife Is a nonresident alien or If the husband... | |
 | Administrative law - 1940 - 1806 pages
...has no gross Income) may be Included in a single return made by them Jointly, in which case the tax ctive Investment of trust funds by national banks,...206.10 (C), 206.17. ยง 9.169-2 Income of participa No Joint return may be made If either the husband or wife Is a nonresident alien. (c) Persons under... | |
 | United States - Law - 1953 - 1744 pages
...though one of the spouses has neither gross income nor deductions. If a joint return is made the tax if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (3) (2) Nonresident alien. No joint return may be made if either the husband or wife at any time during... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the...with respect to the tax shall be joint and several. No Sec. 51. (a) (2) Every individual who is married and living with husband or wife, if no joint return... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the...with respect to the tax shall be joint and several. No joint return may be made if either the husband or wife is a nonresident alien or if the husband... | |
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If a Joint return is made, the tax shall be computed on the aggregate income and the liability with respect to the tax shall be Joint and several. 
