Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return.

帕特和诺曼在联合报税单附上声明选择视诺曼为居民而联合报税。

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Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years.

虽然帕特和诺曼第一年必须联合报税，但余下的年月他们可以继续联合或单独报税。

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Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following.

在第一年的联合报税单上附上一份声明，双方签字。声明应包括。

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This return to normalcy occurred just four months after the surgical procedure, with newly grown cartilage fully covering the joint surface.

VOA: standard.2010.08.11

It was granted a monopoly on joint stock banking by Parliament in return for giving war loans to the government.

作为向政府给予战争贷款的交换,英格兰银行被英国国会授予,成为股份制银行的垄断者。

耶鲁公开课 - 金融市场课程节选

The dependent, if married, must not have filed a joint return with his or her spouse.

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The important planning point, though, is that filing a joint return is an election.

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Mr. Schmidt prepared a joint return without asking petitioner how she wished to file.

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