HR 9325 · 93th Congress · Taxation

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.

Introduced 1973-07-17· Sponsored by Rep. Fulton, Richard [D-TN-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-07-17)

Plain Language Summary

[AI summary unavailable — showing source text] Provides under the Internal Revenue Code of 1954 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. (Adds 26 U.S.C. 6013(a)(4))…

Summarized by Claude AI · Non-partisan · For informational purposes only