us/statute/26/66/a/2/B

such individuals—

(A)#

live apart at all times during the calendar year, and

do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;

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such individuals—

live apart at all times during the calendar year, and

do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;