Internal Revenue Bulletin:  2013-37 

September 9, 2013 

ADMINISTRATIVE


Table of Contents

REG-132251-11 REG-132251-11

This notice of proposed rulemaking proposes to revise the time and manner for taxpayers to request equitable relief from joint and several liability for income tax and for income tax liability resulting from the operation of state community property laws under sections 66(c) and 6015(f). Comments requested by November 12, 2013.


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