Sec. 1.6015(b)-1 Joint declaration by husband and wife. [Removed]
[Adopted by T.D. 6364, 24 FR 1178, Feb. 17, 1959; republished by T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T. D. 7274, 38 FR 11345, May 7, 1973; T.D. 7427, 41 FR 34027, Aug. 12, 1976; removed by
T.D. 9224, 70 FR 52299-52302, Sept. 2, 2005.]