26 U.S.C. § 7703 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7703. Determination of marital status

(a) General rule. --For purposes of part V of subchapter B of chapter 1 and those provisions of this title which refer to this subsection--

(1)  the determination of whether an individual is married shall be made as of the close of his taxable year;  except that if his spouse 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 of separate maintenance shall not be considered as married.

(b) Certain married individuals living apart. --For purposes of those provisions of this title which refer to this subsection, if--

(1)  an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1) ) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for section 152(e) ),

(2)  such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

(3)  during the last 6 months of the taxable year, such individual's spouse is not a member of such household,

such individual shall not be considered as married.

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