United States IRC sections
Statute section
IRC section 66
Treatment of community income
Country
United States
Section
66
Updated
2026-05-20
Operative text
Section 66 governs the federal income tax treatment of community income earned by spouses in community-property states. Subsection (c) provides an innocent-spouse-style relief from joint liability where one spouse did not know the income was earned by the other.
Cross-references
26 U.S.C. 6015
Related guides
Related cases
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- CasePoe v. Seaborn
Cited by
- CasePoe v. Seaborn
Primary sources
- 26 U.S.C. section 66Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.