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us/statute/26/469/i/5/B — Taxpayers not living apart · Axiom

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(i)
(ii)

Axiom
US Federal
Statutes
Title 26
§ 469
(i)
(5)
(B)

Taxpayers not living apart

Official source

This subsection shall not apply to a taxpayer who—

(i)#

is a married individual filing a separate return for any taxable year, and

(ii)#

does not live apart from his spouse at all times during such taxable year.

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