joint return
Defined in 3 places across 2 titles of the United States Code.
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.
Source
- 2003–present42 U.S.C. § 1395RThe Public Health and Welfare · Amount of premiums for individuals enrolled under this part · under this part
For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.
Source
- 1994–present26 U.S.C. § 62Internal Revenue Code · Adjusted gross income defined · in this section
The term “joint return” means a single return made jointly under section 6013 by a husband and wife.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle