| United States - 1965 - 1110 pages
...spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who maintains as his home a household which constitutes...place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson. daughter, or stepdaughter... | |
| 1985 - 1654 pages
...dependents) with respect to such son, stepson, daughter, or stepdaughter. (2) See paragraphs (c)(1) and (d) of this section for rules for the determination...requirements of § 1.22(b). (4) The following example ifiustrates the provisIons relating to a surviving spouse: Example.' Assume that the taxpayer meets... | |
| 1979 - 940 pages
...dependents) with respect to such son, stepson, daughter, or stepdaughter. (2) See paragraphs (c) (1) and (d) of this section for rules for the determination...head of a household if he meets the requirements of i 1.22(b). (4) The following example illustrates the provisions relating to a surviving spouse: Example:... | |
| 1966 - 658 pages
...(relating to the head of a household) provides rules for the determination under section Kb) (2) (A) of when the taxpayer maintains as his home a household...as a member of such household, of another person. These same rules shall also apply in the determination of whether the corresponding requirements under... | |
| 1971 - 1474 pages
...close of the taxable year the return for which is sought to be treated as a joint return, and (2 ) He maintains as his home a household which constitutes...principal place of abode as a member of such household of a person who is (whether by blood or adoption) a son, stepson, daughter, or stepdaughter of the taxpayer,... | |
| 1970 - 750 pages
...spouse died during either of his two taxable years immediately preceding the taxable year, and (B) Who maintains as his home a household which constitutes...place of abode (as a member of such household) of a dependent (1) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter... | |
| 1976 - 756 pages
...close of the taxable year the return for which is sought to be treated as a joint return, and (ii) He maintains as his home a household which constitutes...the taxable year the principal place of abode as a $1.2-2 member of such household of a person who is (whether by blood or adoption) a son, stepson, daughter,... | |
| United States. Internal Revenue Service - 1956 - 1348 pages
...close of the taxable year the return for which is sought to be treated as a joint return, and (2) He maintains as his home a household which constitutes...principal place of abode as a member of such household of a person who is (whether by blood or adoption) a son, stepson, daughter, or stepdaughter of the taxpayer,... | |
| United States. Internal Revenue Service - 1972 - 624 pages
...spouse died during either of his 2 taxable years immediately preceding the taxable year, and (B) Who (1) (B) of the Code defines accumulated profits for...purpose of section 902 (a) (2) of the Code as the amount a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter... | |
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