Source: https://www.govregs.com/uscode/title26_subtitleA_chapter1_subchapterA_partI_section2
Timestamp: 2020-07-08 03:41:57
Document Index: 365897106

Matched Legal Cases: ['§\u202f1', '§\u202f3', '§\u202f2', '§\u202f112', '§\u202f803', '§\u202f3', '§\u202f1901', '§\u202f3', '§\u202f307', '§\u202f423', '§\u202f1301', '§\u202f1708', '§\u202f1007', '§\u202f202', '§\u202f412']

26 USC 2 - Definitions and special rules
All TitlesTitle 26Subtitle AChapter 1Subchapter APart I
§ 1. Tax imposed
§ 3. Tax tables for individuals
§ 2.
Definition of surviving spouse
unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof).
Special rule where deceased spouse was in missing status
Definition of head of household
For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either—
is married at the close of the taxpayer’s taxable year, and
Certain married individuals living apart
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88–272, title I, § 112(b), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title VIII, § 803(b), Dec. 30, 1969, 83 Stat. 682; Pub. L. 93–597, § 3(b), Jan. 2, 1975, 88 Stat. 1951; Pub. L. 94–455, title XIX, § 1901(a)(1), (b)(9), Oct. 4, 1976, 90 Stat. 1764, 1795; Pub. L. 94–569, § 3(a), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97–448, title III, § 307(a), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98–369, div. A, title IV, § 423(c)(2), July 18, 1984, 98 Stat. 801; Pub. L. 99–514, title XIII, § 1301(j)(10), title XVII, § 1708(a)(1), Oct. 22, 1986, 100 Stat. 2658, 2782; Pub. L. 100–647, title I, § 1007(g)(13)(A), Nov. 10, 1988, 102 Stat. 3436; Pub. L. 108–311, title II, §§ 202, 207(1), Oct. 4, 2004, 118 Stat. 1175, 1177; Pub. L. 109–135, title IV, § 412(a), Dec. 21, 2005, 119 Stat. 2636.)
cite as: 26 USC 2