578
PUBLIC LAW 91-172-DEC. 30, 1969
[83 STAT
shall not exceed $1,000. The aggregate amount allowable as deduction under subsection (a) which is attributable to qualf fied residence sale, purchase, or lease expenses shall not exceed $2,500j reduced by the aggregate amount so allowable which is attributable to expenses described in subparagraph (C) or (D) of paragraph (1). " (B) HUSBAND AND WIFE.—If a husband and wdfe both commence work at a new principal place of work within the same general location, subparagraph (A) shall be applied ^s if there was only one commencement of work. In the case of a husband and wife filing separate returns, subparagraph (A^ shall be applied by substituting '$500' for '$1,000', and by substituting '$1,250' for '$2,500'. ^ " (C) INDIVIDUALS OTHER THAN TAXPAYER.—In the case of any individual other than the taxpayer, expenses referred to in subparagraphs (A) through (D) of paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer's household. "(c) CONDITIONS FOR ALLOW^VNCE.—Xo deduction shall be allowed under this section unless— " (1) the taxpayer's new principal place of work— " (A) is at least 50 miles farther from his former residence than was his former principal place of work, or " (B) if he had no former principal place of work, is at least 50 miles from his former residence, and "(2) either—^ " (A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or " (B) during the 24-month period imme<liately following his arrival in the general location of his new principal place of ^vork, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A). For purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such tw-o points. "(d)
RULES FOR APPLICATION or SUBSECTION (C)(2). —
"(1) The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of— " (A) death or disability, or " (B) involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employei' after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition. "(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2)' "(3) If—
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