Certain individuals treated as employees for purposes of subsections (a)(1) and (2)
For purposes of paragraphs (1) and (2) of subsection (a)—
(1) Retired and disabled employees and surviving spouse of employee treated as employee
(1)Retired and disabled employees and surviving spouse of employee treated as employee#
With respect to a line of business of an employer, the term “employee” includes—
(A) any individual who was formerly employed by such employer in such line of business and who separated from service with such employer in such line of business by reason of retirement or disability, and
(B) any widow or widower of any individual who died while employed by such employer in such line of business or while an employee within the meaning of subparagraph (A).
(1)(A)#
any individual who was formerly employed by such employer in such line of business and who separated from service with such employer in such line of business by reason of retirement or disability, and
(1)(B)#
any widow or widower of any individual who died while employed by such employer in such line of business or while an employee within the meaning of subparagraph (A).
(2)Spouse and dependent children#
(A) In general Any use by the spouse or a dependent child of the employee shall be treated as use by the employee.
(B) Dependent child For purposes of subparagraph (A), the term “dependent child” means any child (as defined in section 152(f)(1)) of the employee— (i) who is a dependent of the employee, or (ii) both of whose parents are deceased and who has not attained age 25. For purposes of the preceding sentence, any child to whom section 152(e) applies shall be treated as the dependent of both parents.
(2)(A)In general#
Any use by the spouse or a dependent child of the employee shall be treated as use by the employee.
(2)(B)Dependent child#
For purposes of subparagraph (A), the term “dependent child” means any child (as defined in section 152(f)(1)) of the employee—
(i) who is a dependent of the employee, or
(ii) both of whose parents are deceased and who has not attained age 25.
For purposes of the preceding sentence, any child to whom section 152(e) applies shall be treated as the dependent of both parents.
(2)(B)(i)#
(3)Special rule for parents in the case of air transportation#
Any use of air transportation by a parent of an employee (determined without regard to paragraph (1)(B)) shall be treated as use by the employee.