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TITLE 26-INTERNAL REVENUE CODE Head of household, Declaration of estimated tax, see section 6015 of this title. Medical expenses, etc., deduction, see section 213 of this title. Imposition of net income taxes by State on income derived from interstate commerce, see section 381 et seq. of Title 15, Commerce and Trade. Income exempt under treaty, see section 894 of this title. Income tax collected at source, see section 3402 of this title. Nonresident aliens, see section 871 et seq. of this title. Partners subject to income tax in individual capaci- ties, see section 701 of this title. Rate of tax under Federal Insurance Contributions Act, see section 3101 of this title. Treaty obligations observed, see section 7852 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to In sections 2, 3, 142, 511, 641, 871, 876, 877, 891, 911, 962, 1201, 1348, 6014, 6361 of this title. § 2. Definitions and special rules (a) Definition of surviving spouse (1) In general For purposes of section 1, the term "surviv- ing spouse" means a taxpayer- (A) whose spouse died during either of his two tacable years immediately preceding the taxable year, and (B) who maintains as his home a house- hold which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (I) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (it) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151. For purposes of this paragraph, an individual shall be considered as maintaining a house- hold only if over half of the cost of maintain- ing the household during the taxable year is furnished by such individual. (2) Limitations Notwithstanding paragraph (1), for pur- poses of section I a taxpayer shall not be con- sidered to be a surviving spous-- (A) if the taxpayer has remarried at any time before the close of the taxable year, or (B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsec- tion (a)(3) thereof). (3) Special rule where deceased spouse was in miss- ing status If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as deter- mined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date deter- mined under subparagraph (B): (A) the date on which the determination is made under section 556 of title 37 of the United States Code or under section 5566 of title 5 of such Code (whichever is applica- ble) that such individual died while in such missing status, or (B) the date which is- (1) January 2, 1978, in the case of service in the combat zone designated for pur- poses of the Vietnam conflict, or (ii) 2 years after the date designated under section 112 as the date of termina- tion of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (I). (W) Definition of head of household (1) In general For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviv- ing spouse (as defined in subsection (a)), and either- (A) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of- (i) a son, stepson, daughter, or step- daughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaugh- ter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under sec- tion 151, or (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or (B) maintains a household which consti- tutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151. For purposes of this paragraph, an individual shall be considered as maintaining a house- hold only if over half of the cost of maintain- ing the household during the taxable year is furnished by such individual. (2) Determination of status For purposes of this subsection- (A) a legally adopted child of a person shall be considered a child of such person by blood; (B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be con- sidered as married; (C) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and (D) a taxpayer shall be considered as mar- ried at the close of his taxable year if his spouse (other than a spouse described in subparagraph (C)) died during the taxable year. Page 33