
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7703]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 79--DEFINITIONS
 
Sec. 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 151(c)(3)) 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 paragraph (2) or (4) of 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.

(Added Pub. L. 99-514, title XIII, Sec. 1301(j)(2)(A), Oct. 22, 1986, 
100 Stat. 2657; amended Pub. L. 100-647, title I, Sec. 1018(u)(41), Nov. 
10, 1988, 102 Stat. 3592.)


                            Prior Provisions

    Provisions relating to determination of marital status were formerly 
contained in section 143 of this title, prior to enactment of this 
section by Pub. L. 99-514.


                               Amendments

    1988--Subsec. (b)(1). Pub. L. 100-647 substituted ``section 
151(c)(3)'' for ``section 151(e)(3)''.


                    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

    Section applicable to bonds issued after Aug. 15, 1986, 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 1, 2, 22, 24, 25A, 32, 55, 
62, 63, 68, 86, 135, 151, 152, 153, 194, 221, 879, 1044, 1202, 1398, 
3402, 6012, 6103, 6654 of this title; title 38 section 1503.
