Loading
Loading
Your feedback directly shapes Sporos.
Sign in to track your feedback history
This document withdraws two notices of proposed rulemaking regarding relief from joint and several tax liability and relief from Federal income tax liability resulting from the operation of State community property laws. The proposed regulations would have affected married individuals who filed joint returns and later seek relief from joint and several liability.
Published
Dec 15, 2025
Citation
90 FR 57937
Agencies
2
Full text not available in our database.
View on Federal Register →Get a plain-English explanation of what this regulation does, which agencies are responsible, and how it affects existing rules.
No document text available yet
REG-132251-11
REG-134219-08
1545-BI82
1545-BK51
26 CFR 1