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" For purposes of subsection (a), the term 'surviving spouse' means a taxpayer — "(A) whose 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 for... "
The Code of Federal Regulations of the United States of America - Page 20
2004
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United States Code, Volume 6

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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:...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...
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Internal Revenue Bulletin

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,...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who Q Ouz ,m v .#Bŭ \ t "+7 3 &N-N ! % y u]o n ~j-...e U S 1 U^ c7k t O ~ h ƚB > T P ' a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter...
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Internal Revenue Cumulative Bulletin, Issue 2

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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