83 STAT. ]
PUBLIC LAW 91-172-DEC. 30, 1969
" (B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof). "(b)
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DEFINITION OF HEAD OF HOUSEHOLD.—
" (1) IN GENERAL.—For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a survivin<T spouse (as defined in subsection (a)), and either— " (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 scm 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 Ante, pp. 67s, "(ii) any other person who is a dependent of the tax- ^^^• payer, 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, an individual shall be considered as maintaining a household only if OA-er half of the cost of maintaining the household during the taxable yeav is furnished by such individual. "(2) 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. "(3) LIMITATIONS.—Notwithstanding paragraph (1), 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 sect ion 152(a), 26 USC 152. "(ii) paragraph (10) of section 152(a), or "(iii) subsection (c) of section 152. "(c)
CERTAIN MARRIED INDIVIDUALS LIVING APART.—For purposes
of this part, an individual who, under section 143(b), is not to be considered as married shall not be considered as married.