 | United States - 1988 - 1290 lapas
...gross income under this section and not allowable as a deduction under section 215, (C) in the case of an individual legally separated from his spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at... | |
 | United States - 1965 - 1110 lapas
...incapable of caring for himself. (2) Widower. The term "widower" includes an unmarried individual who is legally separated from his spouse under a decree of divorce or of separate maintenance. (3) Incapacitated wife. A wife shall be considered incapacitated only <A) while... | |
 | United States - 1953 - 1744 lapas
...read as "taxpayer or his spouse"; but an individual who is legally separated from the taxpayer under a the the spouse of the taxpayer. (C) Where the taxpayer enters into two commodity futures transactions on... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...close of the taxable year of the other — as of the time of such death ; and "(B) an individual who is legally separated from his spouse under a decree of...separate maintenance shall not be considered as married. "(6) TAX IN CASE OF JOINT KETDKN. — For determination of combined normal tax and surtax under section... | |
 | 1954 - 1486 lapas
...beginning in such calendar year. (2) Determination of status. For the purposes of this subsection(A) The determination of whether an individual Is married...separate maintenance shall not be considered as married. (3) Definition of dependent. As used in this chapter the term “dependent” means any of the following... | |
 | 1967 - 676 lapas
...determination of whether an individual is married shall be made as of the date of the sale or exchange; and (B) An individual legally separated from his spouse...separate maintenance shall not be considered as married. (7) Application of sections 1033 and 1034. In applying sections 1033 (relating to Involuntary conversions)... | |
 | 1969 - 990 lapas
...of the taxable year is different by reason of the death of one spouse, as of the time of such death. An individual legally separated from his spouse under...separate maintenance shall not be considered as married. However, the mere fact that spouses have not lived together during the course of the taxable year shall... | |
 | 1966 - 276 lapas
...of the taxable year is different by reason of the death of one spouse, as of the time of such death. An individual legally separated from his spouse under...separate maintenance shall not be considered as married. However, the mere fact that spouses have not lived together during the course of the taxable year shall... | |
 | 1961 - 636 lapas
...close of the taxable year of the other— as of the time of such death; and (2) An individual who is legally separated from his spouse under a decree of...separate maintenance shall not be considered as married; and (3) If a Joint return is made, the tax shall be computed on the aggregate income and the liability... | |
 | 1968 - 1618 lapas
...determination of whether an individual is married shall be made as of the date of the sale or exchange; and (B) An Individual legally separated from his spouse under a decree of divorce or o: separate maintenance shall not be considered as married. (7) Application of sections 1033 and. 1O34... | |
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An Individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married. 
