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26 U.S.C. § 1321 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories.
#### Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 2 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-1321-repealed-pub-l-94455-title-xix-1901-a-144-oct-4-1976-90-stat-1788--8d6a08abe1.md
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Source location: Title 26, Chapter 1, § 1321; chapter-001-normal-taxes-and-surtaxes.md
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### Statutory Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories.
#### Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 2 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition of surviving spouse**
(1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(B) who maintains as his home a household 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, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
(2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
(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 subsection (a)(3) thereof).
(3) **Special rule where deceased spouse was in missing 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 determined 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 determined under subparagraph (B):
(A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2
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Federal law — U.S. Code and appendices · legal_authorities
(1) For limitations on credits and refunds, see subchapter B of chapter 66.
(2) For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).
(3) For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.
(4) For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.
(5) For refund or redemption of stamps, see chapter 69.
(6) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.
(7) For restrictions on transfers and assignments of claims against the United States, see [section 3727 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3727&num=0&edition=prelim), United States Code.
(8) For set-off of claims against amounts due the United States, see [section 3728 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3728&num=0&edition=prelim), United States Code.
(9) For special provisions relating to alcohol and tobacco taxes, see subtitle E.
(10) For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6422
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Federal law — U.S. Code and appendices · legal_authorities
Page 2428
TITLE 26—INTERNAL REVENUE CODE
[§ 1315
by any credit or set-off based upon any item
other than the one which was the subject of the
adjustment. The amount of the adjustment
under this part, if paid, shall not be recovered by
a claim or suit for refund or suit for erroneous
refund based upon any item other than the one
which was the subject of the adjustment.
(d) Taxes imposed by subtitle C
This part shall not apply to any tax imposed
by subtitle C (sec. 3101 and following relating to
employment taxes).
(Aug. 16, 1954, ch. 736, 68A Stat. 340; Pub. L.
85–866, title I, § 59(b), Sept. 2, 1958, 72 Stat. 1647;
Pub. L. 89–44, title VIII, § 809(d)(5)(B), June 21,
1965, 79 Stat. 168; Pub. L. 91–172, title V,
§ 512(f)(7), (8), Dec. 30, 1969, 83 Stat. 641, 642; Pub.
L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,
90 Stat. 1834; Pub. L. 113–295, div. A, title II,
§ 221(a)(87), Dec. 19, 2014, 128 Stat. 4050.)
Editorial Notes
AMENDMENTS
2014—Subsecs. (d), (e). Pub. L. 113–295 redesignated
subsec. (e) as (d) and struck out former subsec. (d).
Prior to amendment, text of subsec. (d) read as follows:
‘‘No adjustment shall be made under this part in re-
spect of any taxable year beginning prior to January 1,
1932.’’
1976—Subsec. (b). Pub. L. 94–455 struck out ‘‘or his
delegate’’ after ‘‘Secretary’’.
1969—Subsec. (a). Pub. L. 91–172, § 512(f)(7), substituted
‘‘capital loss carryback or carryover’’ for ‘‘capital loss
carryover’’.
Subsec. (b). Pub. L. 91–172, § 512(f)(8), inserted ref-
erence to net capital loss.
1965—Subsec. (a)(1)(A). Pub. L. 89–44 struck out ‘‘(b)(1)
and (3)’’ and inserted in lieu thereof ‘‘(b)(1), (3), and
(4)’’.
1958—Subsec. (c). Pub. L. 85–866 substituted in second
sentence ‘‘The’’ for ‘‘Other than in the case of an ad
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1321
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