Source: http://taxtv.com/code/02027-USCODE-2011-title26-subtitleF-chap79-sec7703/
Timestamp: 2017-03-27 06:38:18
Document Index: 756476844

Matched Legal Cases: ['§7703', '§7703', '§7703', '§1301', '§1018', '§207', '§7703']

IRC §7703. Determination of marital status - TaxTV.com
IRC §7703. Determination of marital status
View related content: IRC §7703	Table of ContentsPREVNEXT
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 1 (or would be so entitled but for section 152(e)),
(Added Pub. L. 99– 4, title XIII, §1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657; amended Pub. L. 100–647, title I, §1018(u)(41), Nov. 10, 1988, 102 Stat. 3592; Pub. L. 108–311, title II, §207(26), Oct. 4, 2004, 118 Stat. 1178.)
Provisions relating to determination of marital status were formerly contained in section 143 of this title, prior to enactment of this section by Pub. L. 99– 4.
2004—Subsec. (b)(1). Pub. L. 108–311 substituted “152(f)(1)” for “1 (c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.
1988—Subsec. (b)(1). Pub. L. 100–647 substituted “section 1 (c)(3)” for “section 1 (e)(3)”.
Section applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99– 4, set out as an Effective Date; Transitional Rules note under section 141 of this title.
View related content: IRC §7703