Page:United States Statutes at Large Volume 62 Part 1.djvu/145

 80TH CONG., 2D SESS.-CH. 168-AI'R. 2, 1948 in the case of a separate return by a married individual, the standard deduction shall be $500." (b) ELECTION BY HUSBAND AND WIFE. -Section 23 (aa) (4) of such Code is hereby amended to read as follows: "(4) HUSBAND AND WIFE.-In the case of husband and wife, the standard deduction shall not be allowed to either if the net income of one of the spouses is determined without regard to the standard deduction." (c) DETERMINATION OF STATUS.-Section 23 (aa) of such Code is hereby amended by adding at the end thereof the following new para- graph: "(6) DETERMINATION OF STATUS. -For the purposes of this subsection- "(A) the determination of whether an individual is mar- ried shall be made as of the close of his taxable year, unless his spouse dies during his 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. Section 51 (b) of the Internal Revenue Code (relating to joint returns) is hereby amended to read as follows: "(b) HUSBAND AND WIFE. - "(1) IN GENERAL.- A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several. "(2) NONRESIDENT ALIEN. - NO joint return may be made if either the husband or wife at any time during the taxable year is a nonresident alien. "(3) DIFFERENT TAXABLE YEARS.- NO joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or of both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 47 (a). "(4) JOINT RETURN AFTER DEATH. -In the case of the death of one spouse or both spouses the joint return with respect to the dece- dent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if (A) no return for the taxable year has been made by the decedent, (B) no executor or administrator has been appointed, and (C) no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the execu- tor or administrator may disaffirm such joint return by making, within one year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall con- stitute his separate return. 58 Stat. 237. 26U.S.C.§23(aa) (4). 58 Stat. 236 . 26 U. S .C. §23(aa). 53 Stat. 27. 26 U.S .C. § 51(b). 53 Stat. 26. 26U.S.0. 47(a). 115 62 STAT.]

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