Page:United States Statutes at Large Volume 65.djvu/516

 482

PUBLIC LAW 183—OCT. 20, 1951

"If the surtax net income is: The surtax shall be: Over $80,000 but not over $90,000— $42,480, plus 73% of $80,000, Over $90,000 but not over $100,000— $49,780, plus 77% of $90,000, Over $100,000 but not over $150,000— $57,480, plus 80% of $100,000, Over $150,000 but not over $200,000— $97,480, plus 84% of $150,000, Over $200,000 but not over $300,000— $139,480, plus 87% of $200,000, Over $300,000 $226,480, plus 88% of $300,000.

[65 STAT.

excess over excess over excess over excess over excess over excess over

" (3) DEFINITION OF HEAD OF HOUSEHOLD.—For the purposes

26 u.^s.c'. 5 25(b). Post, p. 487.

of this chapter, an individual shall be considered a head of a household if, and onl}^ if, such individual is not married at the close of his taxable year and maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of: " (A) 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 an exemption for the taxable year for such person under section 25(b); or " (B) Any other person who is a dependent of the taxpayer, if the taxpayer is entitled to an exemption for the taxable year for such person under section 25(b). 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. "(4) DETERMINATION OF STATUS.—For the 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. "(5) NONRESIDENT ALIEN.—For the purposes of this chapter a taxpayer shall in no case be considered a head of a household if at any time during the taxable year he is a nonresident alien." (b) COMPUTATION OF TAX BY COLLECTOR.—

26 u ^ s ^; 161(f) (1). ' ' '

26 u^s ^c' j§%2, 400-404'. ' • ' Ante, p. 461,

(^) Section 51(f)(1) (relating to tax computed by collector in case of wage earners) is hereby amended by adding at the end thereof the following: " I n the case of a head of a household electing the benefits of this subsection, the tax shall be computed by the collector under Supplement T without regard to the taxpayer's status as head of a household." (^) Section 402 (relating to effect of election to pay the tax imposed by Supplement T) is hereby amended by adding at the ^^^ thereof the following: " I n the case of a head of a household electing to have his tax computed by the collector pursuant to the

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