H.R. 12407 — A bill to amend the Internal Revenue Code of 1954 to provide that the privilege of filing joint returns shall be available only in the case of marriage partners having equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.

Summary

Prohibits the filing of joint returns, under the Internal Revenue Code, unless each spouse verifies, by oath or affirmation, that such spouse has equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.

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Related Legislation

S. 3530A bill to amend the Internal Revenue Code of 1954 to provide that the privilege of filing joint returns shall be available only in the case of marriage partners having equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.
1976-06-08Referred to Senate Committee on Finance.
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Legislative Actions

1976-03-11
Introduced in House
1976-03-11
Introduced in House
1976-03-11
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 to provide that the privilege of filing joint returns shall be available only in the case of marriage partners having equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.

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