[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 86-87]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6013-3  Treatment of joint return after death of either spouse.

    For purposes of section 21 (relating to change in rates during a 
taxable year), section 443 (relating to returns for a period of less 
than 12 months), and section 7851(a)(1)(A) (relating to the 
applicability of certain provisions of the Internal Revenue Code of 1954 
and the Internal Revenue Code of 1939),

[[Page 87]]

where the husband and wife have different taxable years because of death 
of either spouse, the joint return shall be treated as if the taxable 
years of both ended on the date of the closing of the surviving spouse's 
taxable year. Thus, in cases where the Internal Revenue Code of 1939 
otherwise would apply to the taxable year of the decedent spouse and the 
Internal Revenue Code of 1954 would apply to the taxable year of the 
surviving spouse, this provision makes the Internal Revenue Code of 1954 
applicable to the taxable years of both spouses if a joint return is 
filed.