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" A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or a custody agreement under which a child or stepchild is absent for less than 6 months in the taxable year of the taxpayer, shall... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 20
1994
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The Code of Federal Regulations of the United States of America

1988 - 518 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...such other person will return to the household, and (it) the taxpayer continues to maintain such household or a substantially equivalent household in anticipation...
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The Code of Federal Regulations of the United States of America

1994 - 572 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...such other person will return to the household, and (11) the taxpayer continues to maintain such household or a substantially equivalent household in anticipation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1984 - 1356 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...from being considered as maintaining a household if (1) it is reasonable to assume that the taxpayer or such other person will return to the household,...
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The Code of Federal Regulations of the United States of America

1988 - 876 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...taxable year of the taxpayer, shall be considered a temporary absence due to special circumstances. Such absence will not prevent an individual from...
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The Code of Federal Regulations of the United States of America

1971 - 744 pages
...military service, or a custody agreement under which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall...circumstances. Such absence will not prevent the taxpayer from qualifying as the head of a household if (i) it is reasonable to assume that the taxpayer or such other...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 pages
...military service, or a custody agreement under which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall...circumstances. Such absence will not prevent the taxpayer from qualifying as the head of a household if (i) it is reasonable to assume that the taxpayer or such other...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of iliness, education, business, vacation, military service, or...which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall be considered temporary absence due to special...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...which a child or stepchild is absent for less than б months in the taxable year of the taxpayer, shall be considered a temporary absence due to special...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall be considered temporary absence due to special...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...due to special circumstances. A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or...which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall be considered temporary absence due to special...
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