Husband and Wife


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Husband and Wife

A status that, among other things, entitles a couple to file a joint income tax return. For the purpose of joint returns, common-law marriages are recognized only if the state in which the two persons reside recognizes such marriages or if the state in which the marriage began recognizes common-law marriages. The status as husband and wife on the last day of the tax year governs the right to file a joint return.
References in periodicals archive ?
Correlation coefficients (rs) suggested that FRP of husband was positively related to marital adjustment of husband and wife; while FRP of wife was negatively related to marital adjustment of husband and wife.
Vaughn, TC Memo 1986-578, a home office deduction was denied because the home office did not serve as the principal place of business for a general contracting business operated jointly by a husband and wife.
For example, assume husband and wife file a joint income tax return showing a liability of $13,004.
A chill descends upon the final strands of affection between husband and wife, a storm rages beyond the windows, and a tragedy lurks as the ice rains down.
The court concluded revenue ruling 74-209 involved an incidental fact (that a husband and wife filed separately) that did not affect the deductibility of rent paid by the proprietor.
Both husband and wife had, as we have seen, the capacity to manage and to administer marital property.
Between husband and wife there must always be mutual concessions, forbearance, and sympathy;" Anna Galbraith counseled, "a mutual helpfulness to all that is best.
79) "Second Honeymoon" focused on a husband and wife who separate because the husband was insufficiently romantic.