 | United States - 1953 - 1744 lapas
...taxable year, in which case such determination shall be made as of the time of such death; and (B) eductions properly allocable to or chargeable against amounts excluded from gro separate maintenance shall not be considered as married. (3) Definition of dependent. As used in this... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...taxable year, in which case such determination shall be made as of the time of such death ; and "(B) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married." SEC. 202. TECHNICAL AMENDMENTS. (a) DECLARATION... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 678 lapas
...taxable year, in which case such determination shall be made as of the time of such death ; and "(B) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as. married." SEC. 303. JOINT RETURNS OF HUSBAND AND WIFE.... | |
 | 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 a decree of divorce or of separate maintenance shall not be considered as married. However, the mere fact that spouses have not... | |
 | 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 under a decree of divorce or of separate maintenance shall not be considered as married. (7) Application of sections 1033 and 1034.... | |
 | 1971 - 744 lapas
...dies during his taxable year such determination shall be made as of the time of such death; and (2) An individual legally separated from his spouse under a decree of divorce or at separate maintenance shall not be considered as married. § 1.153—1 Determination of marital status.... | |
 | 1970 - 750 lapas
...dies during such year, in which case the determination shall be made as of the time of such death. An individual legally separated from his spouse under a decree of divorce or separate maintenance shall not be considered as married. The provisions of this section may be illustrated... | |
 | 1971 - 1474 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 ol separate maintenance shall not be considered as married. (7) Application of sections 1033 and 1034.... | |
 | 1972 - 852 lapas
...dies during such year, in which «ase the determination shall be made as of the time of such death. An individual legally separated from his spouse under a decree of divorce or separate maintenance shall not be considered as married. The provisions of this section may be illustrated... | |
 | 1968 - 1618 lapas
...dies during his taxable year suet determination shall be made as of the time of such death; and (2) An individual legally separated from his spouse under a decree of divorce or ol separate maintenance shall not be considered as married. § 1.153-1 Determination of marital status.... | |
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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. 
