Title 26 — Internal Revenue Code
Part I · Chapter 1 — Normal Taxes and Surtaxes
§ 2. Definitions and special rules
Statutory text
Definition of surviving spouse
In general
For purposes of section 1, the term “surviving spouse” means a taxpayer—
whose spouse died during either of his two taxable years immediately preceding the taxable year, and
who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, 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.
Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
if the taxpayer has remarried at any time before the close of the taxable year, or
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).
Special rule where deceased spouse was in missing status
If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B):
the date on which the determination is made under section 556 of title 37 of the United States Code or under section 5566 of title 5 of such Code (whichever is applicable) that such individual died while in such missing status, or
except in the case of the combat zone designated for purposes of the Vietnam conflict, the date which is 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone.
Definition of head of household
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 surviving spouse (as defined in subsection (a)), and either—
maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of—
a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child—
is married at the close of the taxpayer’s taxable year, and
is not a dependent of such individual by reason of section 152(b)(2) or 152(b)(3), or both, or
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
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 over half of the cost of maintaining the household during the taxable year is furnished by such individual.
Determination of status
For purposes of this subsection—
an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
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
a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household—
if at any time during the taxable year he is a nonresident alien; or
by reason of an individual who would not be a dependent for the taxable year but for—
subparagraph (H) of section 152(d)(2), or
paragraph (3) of section 152(d).
Certain married individuals living apart
For purposes of this part, an individual shall be treated as not married at the close of the taxable year if such individual is so treated under the provisions of section 7703(b).
Nonresident aliens
In the case of a nonresident alien individual, the taxes imposed by sections 1 and 55 shall apply only as provided by section 871 or 877.
Cross reference
For definition of taxable income, see section 63.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 8 · 68A Stat. 8
Enacted · 26 U.S.C. § 2
Aug. 16, 1954, ch. 736, 68A Stat. 8
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 8Revenue Act of 1964
Pub. L. 88–272 title I § 112(b) · 78 Stat. 19
Inserted · 26 U.S.C. § 2(a)
Pub. L. 88–272 inserted reference to section 141
Source evidence
Code amendment note
Subsec. (a). Pub. L. 88–272 inserted reference to section 141.Enacted provision · exact public law section
(b) Amendment of Section 2.— The second sentence of section 68A Stat. 8. 26 USC 2. Post, p. 129; Ante, p. 23. 26 USC 3141. Post, p. 110. 26 USC 144. 2(a) (relating to tax in case of joint return or return of surviving spouse) is amended by striking out “and section 3” and inserting in lieu thereof “, section 3, and section 141”.Tax Reform Act of 1969
Pub. L. 91–172 title VIII § 803(b) · 83 Stat. 487
Redesignated · 26 U.S.C. § 2(a)
Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title
Source evidence
Code amendment note
Subsec. (a). Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title.Enacted provision · exact public law section
(b) Definitions and Special Rules.— Section 2 (relating to tax in case of joint return or return of surviving spouse) is amended to read as follows: “SEC. 2. DEFINITIONS AND SPECIAL RULES. “(a) Definition of Surviving Spouse.— “(1) In general.— For purposes of section 1, the term ‘surviving spouse’ means a taxpayer— “(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and “(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within 26 USC 152. the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year Ante, pp. 675, 676. under section 151. For purposes of this paragraph, 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. “(2) Limitations.— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— “(A) if the taxpayer has remarried at any time before the close of the taxable year, or “(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 26 USC 6013. (a)(3) thereof). “(b) 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 surviving 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 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 Ante, pp. 675, 676. “(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, 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. “(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 section 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 Ante, p. 677. as married shall not be considered as married. “(d) Nonresident Aliens.— In the case of a nonresident alien Ante, p. 678. 26 USC 871, 877. individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. “(e) Cross Reference.— “For definition of taxable income, see section 63.”Tax Reform Act of 1969
Pub. L. 91–172 title VIII § 803(b) · 83 Stat. 487
Redesignated · 26 U.S.C. § 2(b)
Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) redesignated (a), with minor changes
Source evidence
Code amendment note
Subsec. (b). Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) redesignated (a), with minor changes.Enacted provision · exact public law section
(b) Definitions and Special Rules.— Section 2 (relating to tax in case of joint return or return of surviving spouse) is amended to read as follows: “SEC. 2. DEFINITIONS AND SPECIAL RULES. “(a) Definition of Surviving Spouse.— “(1) In general.— For purposes of section 1, the term ‘surviving spouse’ means a taxpayer— “(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and “(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within 26 USC 152. the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year Ante, pp. 675, 676. under section 151. For purposes of this paragraph, 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. “(2) Limitations.— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— “(A) if the taxpayer has remarried at any time before the close of the taxable year, or “(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 26 USC 6013. (a)(3) thereof). “(b) 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 surviving 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 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 Ante, pp. 675, 676. “(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, 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. “(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 section 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 Ante, p. 677. as married shall not be considered as married. “(d) Nonresident Aliens.— In the case of a nonresident alien Ante, p. 678. 26 USC 871, 877. individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. “(e) Cross Reference.— “For definition of taxable income, see section 63.”Tax Reform Act of 1969
Pub. L. 91–172 title VIII § 803(b) · 83 Stat. 487
Added · 26 U.S.C. § 2(c)
Pub. L. 91–172 added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 91–172 added subsec. (c).Enacted provision · exact public law section
(b) Definitions and Special Rules.— Section 2 (relating to tax in case of joint return or return of surviving spouse) is amended to read as follows: “SEC. 2. DEFINITIONS AND SPECIAL RULES. “(a) Definition of Surviving Spouse.— “(1) In general.— For purposes of section 1, the term ‘surviving spouse’ means a taxpayer— “(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and “(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within 26 USC 152. the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year Ante, pp. 675, 676. under section 151. For purposes of this paragraph, 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. “(2) Limitations.— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— “(A) if the taxpayer has remarried at any time before the close of the taxable year, or “(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 26 USC 6013. (a)(3) thereof). “(b) 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 surviving 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 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 Ante, pp. 675, 676. “(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, 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. “(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 section 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 Ante, p. 677. as married shall not be considered as married. “(d) Nonresident Aliens.— In the case of a nonresident alien Ante, p. 678. 26 USC 871, 877. individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. “(e) Cross Reference.— “For definition of taxable income, see section 63.”Tax Reform Act of 1969
Pub. L. 91–172 title VIII § 803(b) · 83 Stat. 487
Redesignated · 26 U.S.C. § 2(d)
Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes
Source evidence
Code amendment note
Subsec. (d). Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes.Enacted provision · exact public law section
(b) Definitions and Special Rules.— Section 2 (relating to tax in case of joint return or return of surviving spouse) is amended to read as follows: “SEC. 2. DEFINITIONS AND SPECIAL RULES. “(a) Definition of Surviving Spouse.— “(1) In general.— For purposes of section 1, the term ‘surviving spouse’ means a taxpayer— “(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and “(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within 26 USC 152. the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year Ante, pp. 675, 676. under section 151. For purposes of this paragraph, 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. “(2) Limitations.— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— “(A) if the taxpayer has remarried at any time before the close of the taxable year, or “(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 26 USC 6013. (a)(3) thereof). “(b) 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 surviving 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 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 Ante, pp. 675, 676. “(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, 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. “(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 section 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 Ante, p. 677. as married shall not be considered as married. “(d) Nonresident Aliens.— In the case of a nonresident alien Ante, p. 678. 26 USC 871, 877. individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. “(e) Cross Reference.— “For definition of taxable income, see section 63.”Tax Reform Act of 1969
Pub. L. 91–172 title VIII § 803(b) · 83 Stat. 487
Redesignated · 26 U.S.C. § 2(e)
Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e).Enacted provision · exact public law section
(b) Definitions and Special Rules.— Section 2 (relating to tax in case of joint return or return of surviving spouse) is amended to read as follows: “SEC. 2. DEFINITIONS AND SPECIAL RULES. “(a) Definition of Surviving Spouse.— “(1) In general.— For purposes of section 1, the term ‘surviving spouse’ means a taxpayer— “(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and “(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within 26 USC 152. the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year Ante, pp. 675, 676. under section 151. For purposes of this paragraph, 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. “(2) Limitations.— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— “(A) if the taxpayer has remarried at any time before the close of the taxable year, or “(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 26 USC 6013. (a)(3) thereof). “(b) 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 surviving 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 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 Ante, pp. 675, 676. “(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, 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. “(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 section 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 Ante, p. 677. as married shall not be considered as married. “(d) Nonresident Aliens.— In the case of a nonresident alien Ante, p. 678. 26 USC 871, 877. individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. “(e) Cross Reference.— “For definition of taxable income, see section 63.”Pub. L. 93–597 § 3(b) · 88 Stat. 1950
Added · 26 U.S.C. § 2(a)(3)
Pub. L. 93–597 added par. (3)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 93–597 added par. (3).Enacted provision · exact public law section
(b) Surviving Spouse.— Section 2(a) (defining surviving spouse) 26 USC 2. is amended by adding at the end thereof the following new paragraph: “(3) Special rule where deceased spouse was in missing status.— If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a Ante, p. 1950. 26 USC 112. combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1) (A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B): “(A) the date on which the determination is made under section 556 of title 37 of the United State Code or under section 5566 of title 5 of such Code (whichever is applicable) that such individual died while in such missing status, or “(B) the date which is 2 years after— “(i) the date of the enactment of this paragraph, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or “(ii) the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i)?’Pub. L. 94–455 § 1901(b)(9) · 90 Stat. 1520
Redesignated · 26 U.S.C. § 2(b)(3)(B)(ii)
Pub. L. 94–455, § 1901(b)(9), redesignated cl. (iii) as (ii)
Struck · 26 U.S.C. § 2(b)(3)(B)(ii)
Pub. L. 94–455, § 1901(b)(9), struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household
Source evidence
Code amendment note
Subsec. (b)(3)(B)(ii). Pub. L. 94–455, § 1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household.Enacted provision · exact public law section
(9) Amendments conforming to the amendments of section 152.— Section 2(b)(3)(B) is amended by striking out clause (ii), 26 USC 2. by adding “or” at the end of clause (i), and by redesignating clause (ii) as clause (ii).Pub. L. 94–455 § 1901(a)(1) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2(c)
Pub. L. 94–455, § 1901(a)(1), substituted “shall be treated as not married at the close of the taxable year” for “shall not be considered as married”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455, § 1901(a)(1), substituted “shall be treated as not married at the close of the taxable year” for “shall not be considered as married”.Enacted provision · exact public law section
(1) Amendment of section 2.— Subsection (c) of section 2 (relating to certain married individuals living apart) is amended to read as follows: “(c) Certain Married Individuals Living Apart.— For purposes of this part, an individual shall be treated as not married at the close of the taxable year if such individual is so treated under the provisions of section 143 (b).”Pub. L. 94–569 § 3(a) · 90 Stat. 2699
Substituted · 26 U.S.C. § 2(a)(3)(B)
Pub. L. 94–569 substituted “the date which is” for “the date which is 2 years after” in provisions preceding cl. (i)
Substituted · 26 U.S.C. § 2(a)(3)(B)
Pub. L. 94–569 substituted “January 2, 1978” for “the date of the enactment of this paragraph” in cl. (i)
Substituted · 26 U.S.C. § 2(a)(3)(B)
Pub. L. 94–569 substituted “2 years after the date” for “the date” in cl. (ii)
Source evidence
Code amendment note
Subsec. (a)(3)(B). Pub. L. 94–569 substituted “the date which is” for “the date which is 2 years after” in provisions preceding cl. (i), substituted “January 2, 1978” for “the date of the enactment of this paragraph” in cl. (i), and substituted “2 years after the date” for “the date” in cl. (ii).Enacted provision · exact public law section
(a) Surviving Spouse.— Section 2(a) (3) (B) of the Internal Revenue Code of 1954 (relating to the special rule where a deceased 26 USC 2. spouse was in a missing status) is amended to read as follows: “(B) the date which is— “(i) January 2, 1978, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or “(ii) 2 years after the date designated under section 112 26 USC 112. as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i).”.Pub. L. 97–448 title III § 307(a) · 96 Stat. 2365
Substituted · 26 U.S.C. § 2(a)(3)(B)(i)
Pub. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”
Source evidence
Code amendment note
Subsec. (a)(3)(B)(i). Pub. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”.Enacted provision · exact public law section
(a) Surviving Spouse.— Clause (i) of section 2(a)(3)(B) (relating to 26 USC 2. special rule where deceased spouse was in missing status) is amended by striking out “January 2, 1978” and inserting in lieu thereof “December 31, 1982”.Tax Reform Act of 1984
Pub. L. 98–369 § 423(c)(2)(A) · 98 Stat. 494
Substituted · 26 U.S.C. § 2(b)(1)(A)
Pub. L. 98–369, § 423(c)(2)(A), substituted “which constitutes for more than one-half of such taxable year” for “which constitutes for such taxable year”
Source evidence
Code amendment note
Subsec. (b)(1)(A). Pub. L. 98–369, § 423(c)(2)(A), substituted “which constitutes for more than one-half of such taxable year” for “which constitutes for such taxable year”.Enacted provision · exact public law section
(A) by striking out “which constitutes for such taxable year” and inserting in lieu thereof “which constitutes for more than one-half of such taxable year”, andTax Reform Act of 1984
Pub. L. 98–369 § 423(c)(2)(B) · 98 Stat. 494
Inserted · 26 U.S.C. § 2(b)(1)(A)(i)
Pub. L. 98–369, § 423(c)(2)(B), inserted “(or would be so entitled but for paragraph (2) or (4) of section 152(e))”
Source evidence
Code amendment note
Subsec. (b)(1)(A)(i). Pub. L. 98–369, § 423(c)(2)(B), inserted “(or would be so entitled but for paragraph (2) or (4) of section 152(e))”.Enacted provision · exact public law section
(B) by striking out “under section 151” in clause (i) and inserting in lieu thereof “under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e))”.Tax Reform Act of 1986
Pub. L. 99–514 § 1708(a)(1) · 100 Stat. 2085
Amended · 26 U.S.C. § 2(a)(3)(B)
Pub. L. 99–514, § 1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the date which is—
Source evidence
Code amendment note
Subsec. (a)(3)(B). Pub. L. 99–514, § 1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the date which is—“(i) December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or “(ii) 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i).”
Enacted provision · exact public law section
(1) Definition of surviving spouse.— Subparagraph (B) of section 2(a)(3) (relating to special rule where deceased spouse was in missing status) is amended to read as follows: “(B) except in the case of the combat zone designated for purposes of the Vietnam conflict, the date which is 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone.”Tax Reform Act of 1986
Pub. L. 99–514 § 1301(j)(10) · 100 Stat. 2085
Substituted · 26 U.S.C. § 2(c)
Pub. L. 99–514, § 1301(j)(10), substituted “section 7703(b)” for “section 143(b)”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514, § 1301(j)(10), substituted “section 7703(b)” for “section 143(b)”.Enacted provision · exact public law section
(10) Section 2(c) is amended by striking out “section 143(b)” and inserting in lieu thereof “section 7703(b)”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title I § 1007(g)(13)(A) · 102 Stat. 3342
Substituted · 26 U.S.C. § 2(d)
Pub. L. 100–647 substituted “the taxes imposed by sections 1 and 55” for “the tax imposed by section 1”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–647 substituted “the taxes imposed by sections 1 and 55” for “the tax imposed by section 1”.Enacted provision · exact public law section
(A) Subsection (d) of section 2 of the 1986 Code is amended by striking out “the tax imposed by section 1” and inserting in lieu thereof “the taxes imposed by sections 1 and 55”.Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 207(1) · 118 Stat. 1166
Inserted · 26 U.S.C. § 2(a)(1)(B)(i)
Pub. L. 108–311, § 207(1), inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”
Source evidence
Code amendment note
Subsec. (a)(1)(B)(i). Pub. L. 108–311, § 207(1), inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.Enacted provision · exact public law section
(1) Section 2(a)(1)(B)(i) is amended by inserting “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.Effective date note
Pub. L. 108–311, title II, § 208, Oct. 4, 2004, 118 Stat. 1178, provided that: “The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after December 31, 2004.”Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 202(a) · 118 Stat. 1166
Amended · 26 U.S.C. § 2(b)(1)(A)(i)
Pub. L. 108–311, § 202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “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 would be so entitled but for paragraph (2) or (4) of section 152(e)), or”
Source evidence
Code amendment note
Subsec. (b)(1)(A)(i). Pub. L. 108–311, § 202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “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 would be so entitled but for paragraph (2) or (4) of section 152(e)), or”.Enacted provision · exact public law section
(a) Head of Household.— Clause (i) of section 2(b)(1)(A) is amended to read as follows: “(i) a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child— “(I) is married at the close of the taxpayer’s taxable year, and “(II) is not a dependent of such individual by reason of section 152(b)(2) or 152(b)(3), or both, or” .Effective date note
Pub. L. 108–311, title II, § 208, Oct. 4, 2004, 118 Stat. 1178, provided that: “The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after December 31, 2004.”Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 202(b)(1) · 118 Stat. 1166
Redesignated · 26 U.S.C. § 2(b)(2)
Pub. L. 108–311, § 202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively
Struck · 26 U.S.C. § 2(b)(2)
Pub. L. 108–311, § 202(b)(1), struck out former subpar. (A) which read as follows: “a legally adopted child of a person shall be considered a child of such person by blood;”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 108–311, § 202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: “a legally adopted child of a person shall be considered a child of such person by blood;”.Enacted provision · exact public law section
(1) Section 2(b)(2) is amended by striking subparagraph (A) and by redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively.Effective date note
Pub. L. 108–311, title II, § 208, Oct. 4, 2004, 118 Stat. 1178, provided that: “The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after December 31, 2004.”Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 202(b)(2) · 118 Stat. 1166
Amended · 26 U.S.C. § 2(b)(3)(B)(i); 26 U.S.C. § 2(b)(3)(B)(ii)
Pub. L. 108–311, § 202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
Source evidence
Code amendment note
Subsec. (b)(3)(B)(i), (ii). Pub. L. 108–311, § 202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:“(i) paragraph (9) of section 152(a), or “(ii) subsection (c) of section 152.”
Enacted provision · exact public law section
(2) Clauses (i) and (ii) of section 2(b)(3)(B) are amended to read as follows: “(i) subparagraph (H) of section 152(d)(2), or “(ii) paragraph (3) of section 152(d).” .Effective date note
Pub. L. 108–311, title II, § 208, Oct. 4, 2004, 118 Stat. 1178, provided that: “The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after December 31, 2004.”Tax Technical Corrections Act of 2005
Pub. L. 109–135 title IV § 412(a) · 119 Stat. 2577
Substituted · 26 U.S.C. § 2(b)(2)(C)
Pub. L. 109–135 substituted “subparagraph (B)” for “subparagraph (C)”
Source evidence
Code amendment note
Subsec. (b)(2)(C). Pub. L. 109–135 substituted “subparagraph (B)” for “subparagraph (C)”.Enacted provision · exact public law section
(a) Subparagraph (C) of section 2(b)(2) is amended by striking “subparagraph (C)” and inserting “subparagraph (B)”.
25 of 26 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1964–2005 · 10 rounds
2005
Subsec. (b)(2)(C). Pub. L. 109–135 substituted “subparagraph (B)” for “subparagraph (C)”.
2004
Subsec. (a)(1)(B)(i). Pub. L. 108–311, § 207(1), inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.
Subsec. (b)(1)(A)(i). Pub. L. 108–311, § 202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “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 would be so entitled but for paragraph (2) or (4) of section 152(e)), or”.
Subsec. (b)(2). Pub. L. 108–311, § 202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: “a legally adopted child of a person shall be considered a child of such person by blood;”.
Subsec. (b)(3)(B)(i), (ii). Pub. L. 108–311, § 202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
“(i) paragraph (9) of section 152(a), or
“(ii) subsection (c) of section 152.”
1988
Subsec. (d). Pub. L. 100–647 substituted “the taxes imposed by sections 1 and 55” for “the tax imposed by section 1”.
1986
Subsec. (a)(3)(B). Pub. L. 99–514, § 1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the date which is—
“(i) , in the case of service in the combat zone designated for purposes of the Vietnam conflict, or
“(ii) 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i).”
Subsec. (c). Pub. L. 99–514, § 1301(j)(10), substituted “section 7703(b)” for “section 143(b)”.
1984
Subsec. (b)(1)(A). Pub. L. 98–369, § 423(c)(2)(A), substituted “which constitutes for more than one-half of such taxable year” for “which constitutes for such taxable year”.
Subsec. (b)(1)(A)(i). Pub. L. 98–369, § 423(c)(2)(B), inserted “(or would be so entitled but for paragraph (2) or (4) of section 152(e))”.
1983
Subsec. (a)(3)(B)(i). Pub. L. 97–448 substituted “” for “”.
1976
Subsec. (a)(3)(B). Pub. L. 94–569 substituted “the date which is” for “the date which is 2 years after” in provisions preceding cl. (i), substituted “” for “the date of the enactment of this paragraph” in cl. (i), and substituted “2 years after the date” for “the date” in cl. (ii).
Subsec. (b)(3)(B)(ii). Pub. L. 94–455, § 1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household.
Subsec. (c). Pub. L. 94–455, § 1901(a)(1), substituted “shall be treated as not married at the close of the taxable year” for “shall not be considered as married”.
1975
Subsec. (a)(3). Pub. L. 93–597 added par. (3).
1969
Subsec. (a). Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title.
Subsec. (b). Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) redesignated (a), with minor changes.
Subsec. (c). Pub. L. 91–172 added subsec. (c).
Subsec. (d). Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes.
Subsec. (e). Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e).
1964
Subsec. (a). Pub. L. 88–272 inserted reference to section 141.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Pub. L. 108–311, title II, § 208, , 118 Stat. 1178, provided that: “The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after .”
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1986 Amendment
Amendment by section 1301(j)(10) of Pub. L. 99–514 applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Pub. L. 99–514, title XVII, § 1708(b), , 100 Stat. 2783, provided that: “The amendments made by this section [amending this section and sections 692, 6013, and 7508 of this title] shall apply to taxable years beginning after .”
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, § 423(d), , 98 Stat. 801, provided that: “The amendments made by this section [amending this section and sections 43, 44A, 105, 143, 152, and 213 of this title] shall apply to taxable years beginning after .”
Effective Date of 1976 Amendment
Pub. L. 94–455, title XIX, § 1901(d), , 90 Stat. 1803, provided that: “Except as otherwise expressly provided in this section, the amendments made by this section [see Tables for classification] shall apply with respect to taxable years beginning after . The amendments made by subsections (a)(29) and (b)(10) shall apply with respect to taxable years ending after the date of the enactment of this Act [].”
Effective Date of 1975 Amendment
Amendment by Pub. L. 93–597 applicable to taxable years ending on or after , see section 3(c) of Pub. L. 93–597, set out as a note under section 6013 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 applicable to taxable years beginning after , except that subsec. (c) is applicable to taxable years beginning after , see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title.
Effective Date of 1964 Amendment
Amendment by Pub. L. 88–272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after , see section 131 of Pub. L. 88–272, set out as a note under section 1 of this title.
Credits
1954–2005 · 12 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 8
- 1964Pub. L. 88–272, title I, § 112(b), , 78 Stat. 24
- 1969Pub. L. 91–172, title VIII, § 803(b), , 83 Stat. 682
- 1975Pub. L. 93–597, § 3(b), , 88 Stat. 1951
- 1976Pub. L. 94–455, title XIX, § 1901(a)(1), (b)(9), , 90 Stat. 1764, 1795
- 1976Pub. L. 94–569, § 3(a), , 90 Stat. 2699
- 1983Pub. L. 97–448, title III, § 307(a), , 96 Stat. 2407
- 1984Pub. L. 98–369, div. A, title IV, § 423(c)(2), , 98 Stat. 801
- 1986Pub. L. 99–514, title XIII, § 1301(j)(10), title XVII, § 1708(a)(1), , 100 Stat. 2658, 2782
- 1988Pub. L. 100–647, title I, § 1007(g)(13)(A), , 102 Stat. 3436
- 2004Pub. L. 108–311, title II, §§ 202, 207(1), , 118 Stat. 1175, 1177
- 2005Pub. L. 109–135, title IV, § 412(a), , 119 Stat. 2636.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88–272, title I, § 112(b), , 78 Stat. 24; Pub. L. 91–172, title VIII, § 803(b), , 83 Stat. 682; Pub. L. 93–597, § 3(b), , 88 Stat. 1951; Pub. L. 94–455, title XIX, § 1901(a)(1), (b)(9), , 90 Stat. 1764, 1795; Pub. L. 94–569, § 3(a), , 90 Stat. 2699; Pub. L. 97–448, title III, § 307(a), , 96 Stat. 2407; Pub. L. 98–369, div. A, title IV, § 423(c)(2), , 98 Stat. 801; Pub. L. 99–514, title XIII, § 1301(j)(10), title XVII, § 1708(a)(1), , 100 Stat. 2658, 2782; Pub. L. 100–647, title I, § 1007(g)(13)(A), , 102 Stat. 3436; Pub. L. 108–311, title II, §§ 202, 207(1), , 118 Stat. 1175, 1177; Pub. L. 109–135, title IV, § 412(a), , 119 Stat. 2636.)