Article 1. Individuals and Fiduciaries
- § 18501. Returns, Married Couples.
- § 18505–1. Fiduciary Returns.
- § 18505–2. Return by Guardian or Committee.
- § 18505–3. Return by Receiver.
- § 18505–4. Time for Filing Returns of Decedents, and Returns for Year in Which an Estate is Closed or a Trust Terminated.
- § 18522. Joint Return After Filing Separate Returns.
- § 18523. Effect on Joint Return of Elections Made in Separate Returns.
- § 18526. When Joint Return May Not be Made.
- § 18530. Penalties Imposed when Amount on Joint Return Exceeds Amounts on Separate Returns.
- § 18566. Time for Filing Returns.
- § 18567. Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries, and Partnerships.