joint return
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 311 U.S. 189 - Helvering v. Janney · 1940Most cited · 84 citing opinions
If a single joint return is filed it is treated as the return of a taxable unit and the net income disclosed by the return is subject to both normal and surtax as though the return were that of a single individual. In cases, therefore, in which the husband or wife has allowable deductions in excess of his or her gross income, such excess may, if joint return is filed, be deducted from the net income of the other for the purpose of computing both the normal and surtax.
United States Code
26 U.S.C. § 62 — in this section
For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.
26 U.S.C. § 7701 — in this subtitle
The term “joint return” means a single return made jointly under section 6013 by a husband and wife.
42 U.S.C. § 1395R — under this part
For purposes of this subsection, the term “joint return” has the meaning given to such term by section 7701(a)(38) of the Internal Revenue Code of 1986.