Treatment of community income

FederalStatutes

Ask Donna

How this section applies to your facts.

Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter B—Computation of Taxable Income > PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

2 individuals are married to each other at any time during a calendar year;

(Added Pub. L. 96–605, title I, § 101(a) , Dec. 28, 1980 , 94 Stat. 3521 ; amended Pub. L. 98–369, div. A, title IV, § 424(b)(1) –(2)(B), July 18, 1984 , 98 Stat. 802 , 803; Pub. L. 101–239, title VII, § 7841(d)(8) , Dec. 19, 1989 , 103 Stat. 2428 ; Pub. L. 105–206, title III, § 3201(b) , July 22, 1998 , 112 Stat. 739 .)

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.