Page:United States Statutes at Large Volume 81.djvu/225

 81 STAT.]

PUBLIC LAW 90-78-AUG, 31, 1967

191

EFFECTIVE DATES

SEC. 405. (a) Except as provided in subsections (b) and (c) of this section, this Act shall become effective on the first day of the first calendar month which begins more than ten days after the date of enactment of this Act. (b) The amendments made by section 203 of this Act shall become effective upon enactment. (c) The amendments made by title II of this Act relating to the payment of burial benefits in the case of veterans of the Vietnam era shall become effective on the date of enactment of this Act. If the burial allowance authorized by section 902 of title 38, United States Code, is 8o^stat^*29^ '^^' payable solely by virtue of the enactment of this Act, the two-year period for filing applications, referi-ed to in section 904 of such title 38, shall not end, with respect to an individual whose death occurred ^^ ^*^*- ^• prior to the enactment of this Act, before the expiration of the twoyear period which begins on the date of enactment of this Act, or, in any case involving the correction of a discharge after the date of enactment of this Act, before the expiration of two years from the date of such correction. Approved August 31, 1967. Public Law\90-78 AN ACT To amend the I n t e r n a l Revenue Code of 1954 to provide rules relating to the deduction for personal exemptions for children of p a r e n t s who a r e divorced or separated.

August 31, 1967 [H. R. 6O56]

Be it enacted by the Senate and House of Representatives of the Vnited States of America in Congress assembled, That (a) section Income taxes. Exemptions for 152 of the Internal Revenue Code of 1954 is amended by adding at the children ordlend thereof the following new subsection: ''°68A^S^^'^ 4 3 ^ "(e)

SUPPORT TEST IN CASE or CHILD or DIVORCED PARENTS, ETC.— " (1) GENERAL RULE.—If—

" (A) a child (as defined in section 151(e)(3)) receives over half of his support, during the calendar year from his parents who are divorced or legally separated under a decree of divorce or separate maintenance, or who are separated under a written separation agreement, and " (B) such child is in the custody of one or both of his parents for more than one-half of the calendar year, such child shall be treated, for purposes of subsection (a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year unless he is treated, under the provisions of paragraph (2), as having received over half of his support for such year from the other parent (referred to in this subsection as the parent not having custody). "(2) SPECIAL RULE.—The child of parents described in paragraph (1) shall be treated as having received over half of his support during the calendar year from the parent not having cijstody if— " (A)(i) the decree of divorce or of separate maintenance, or a written agreement between the parents applicable to the taxable year beginning in such calendar year, provides that 85-622 0-68—15

26 vsc isi.' 26 USC 15 1.

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