CH. 1—NORMAL TAXES AND SURTAXES
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(A) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of— (i) a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151. For purposes of this paragraph and of section 2(b)(1)(B), an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual, (3) DETERMINATION OF STATUS.—For purposes of this subsection— (A) a legally adopted child of a person shall be considered a child of such person by blood; (B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; (C) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and (D) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (C)) died during the taxable year. (4) LIMITATIONS.—Notwithstanding paragraph (2), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household— (A) if at any time during the taxable year he is a nonresident alien; or (B) by reason of an individual who would not be a dependent for the taxable year but for— (i) paragraph (9) of section 152(a), (ii) paragraph (10) of section 152(a), or (iii) subsection (c) of section 152. (c) SPECIAL RULES. — The tax imposed by subsection (a), and the tax imposed by paragraph (1) of subsection (b), consists of— (1) a normal tax of 3 percent of the taxable income, and (2) a surtax equal to (A) the amount determined in accordance with the table in subsection (a) or paragraph (1) of subsection (b), minus (B) the normal tax. The tax shall in no event exceed 87 percent of the taxable income for the taxable year. (d)
CROSS R E F E R E N C E. —
For definition of taxable income, see section 63. §l(d)
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