Page:United States Statutes at Large Volume 78.djvu/92

 50

PUBLIC LAW 88-272-FEB. 26, 1964

[78 STAT.

self-support beasementally or physically defective, or, in the case of a husband whose wife is incapacitated, to expenses incurred while his wife is institutionalized if such institutionalization is for a period of at least 90 consecutive days (whether or not within one taxable year) or a shorter period if terminated by her death. " (3) CERTAIN PAYMENTS NOT TAKEN INTO ACCOUNT.—Subsec68A Stat. 42 26 USC 151.

tion (a) shall not apply to any amount paid to an individual with respect to whom the taxpayer is allowed for his taxable year a deduction under section 151 (relating to deductions for personal exemptions). " (c) SPECIAL RULE AVHERE W I F E I S INCAPACITATED OR INSTITU-

26 ubu 152.

TIONALIZED.—In the case of a husband whose wife is incapacitated or is institutionalized, the deduction under subsection (a) shall be allowed only for expenses incurred while the wife was incapacitated or institutionalized (as the case may be) for a period of at least 90 consecutive days (whether or not within one taxable year) or a shorter period if terminated by her death. " (d) DEFINITIONS.—For purposes of this section— "(1) DEPENDENT.—The term 'dependent' means a person with respect to whom the taxpayer is entitled to an exemption under section 151(e)(1)— " (A) who has not attained the age of 18 years and who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer; or " (B) who is physically or mentally incapable of caring for himself. "(2) WIDOWER.—The term 'widower' includes an unmarried individual who is legally separated from his spouse under a decree of divorce or of separate maintenance. "(3) INCAPACITATED WIFE.—A wife shall be considered incapacitated only (A) while she is incapable of caring for herself beasementally or physically defective, or (B) Avhile she is institutionalized. "(4) INSTITUTIONALIZED WIFE.—A wife shall be considered institutionalized only while she is, for the purpose of receiving medical care or treatment, an inpatient, resident, or inmate of a public or private hospital, sanitarium, or other similar institution. "(5) DETERMINATION OF STATUS.—A woman shall not be considered as married if— " (A) she is legally separated from her spouse under a decree of divorce or of separate maintenance at the close of the taxable year, or " (B) she has been deserted by her spouse, does not know his whereabouts (and has not known his whereabouts at any time during the taxable year), and has applied to a court, of competent jurisdiction for appropriate process to compel him to pay support or otherwise to comply with the law or a judicial order, as determined under regulations ijrescribed by the Secretary or his delegate." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1963. SEC. 213. MOVING EXPENSES. (a) DEDUCTION ALLOWED FOR MOVING EXPENSES.—

26 USC 211-217.

(1) pprt V l l of Subchapter B of chapter 1 (relating to additional itemized deductions for individuals) is amended by redesignating section 217 as section 218 and by inserting after section 216 the following new section:

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