IV, § 412(a), Dec. 21, 2005, 119 Stat. 2636.)
Editorial Notes
Amendments2005 - Subsec. (b)(2)(C). Pub. L. 109-135 substituted "subparagraph (B)" for "subparagraph (C)".
2004 - Subsec. (a)(1)(B)(i). Pub. L. 108-311, § 207(1), inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152".
Subsec. (b)(1)(A)(i). Pub. L. 108-311, § 202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e)), or".
Subsec. (b)(2). Pub. L. 108-311, § 202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: "a legally adopted child of a person shall be considered a child of such person by blood;".
Subsec. (b)(3)(B)(i), (ii). Pub. L. 108-311, § 202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
"(i) paragraph (9) of section 152(a), or
"(ii) subsection (c) of section 152."
1988 - Subsec. (d). Pub. L. 100-647 substituted "the taxes imposed by sections 1 and 55" for "the tax imposed by section 1".
1986 - Subsec. (a)(3)(B). Pub. L. 99-514, § 1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the date which is -
"(i) December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or
"(ii) 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i)."
Subsec. (c). Pub. L. 99-514, § 1301(j)(10), substituted "section 7703(b)" for "section 143(b)".
1984 - Subsec. (b)(1)(A). Pub. L. 98-369, § 423(c)(2)(A), substituted "which constitutes for more than one-half of such taxable year" for "which constitutes for such taxable year".
Subsec. (b)(1)(A)(i). Pub. L. 98-369, § 423(c)(2)(B), inserted "(or would be so entitled but for paragraph (2) or (4) of section 152(e))".
1983 - Subsec. (a)(3)(B)(i). Pub. L. 97-448 substituted "December 31, 1982" for "January 2, 1978".
1976 - Subsec. (a)(3)(B). Pub. L. 94-569 substituted "the date which is" for "the date which is 2 years after" in provisions preceding cl. (i), substituted "January 2, 1978" for "the date of the enactment of this paragraph" in cl. (i), and substituted "2 years after the date" for "the date" in cl. (ii).
Subsec. (b)(3)(B)(ii). Pub. L. 94-455, § 1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household.
Subsec. (c). Pub. L. 94-455, § 1901(a)(1), substituted "shall be treated