26 U.S.C. 2: Definitions and special rules

2005

• Pub. L. 109–135 substituted "subparagraph (B)" for "subparagraph (C)". (Gulf Opportunity Zone Act of 2005) Law text · (b)

2004

• Pub. L. 108–311, §207(1), inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152". (Working Families Tax Relief Act of 2004) Law text · (a)
• Pub. L. 108–311, §202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant i… (Working Families Tax Relief Act of 2004) Law text · (b)
• Pub. L. 108–311, §202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: "a legally adopted child of a person shall be considered a child of such person by blood;". (Working Families Tax Relief Act of 2004) Law text · (b)
• Pub. L. 108–311, §202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows: (Working Families Tax Relief Act of 2004) Law text · (b), (ii)

1988

• Pub. L. 100–647 substituted "the taxes imposed by sections 1 and 55" for "the tax imposed by section 1". · (d)

1986

• Pub. L. 99–514, §1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the date which is— · (a)
• Pub. L. 99–514, §1301(j)(10), substituted "section 7703(b)" for "section 143(b)". · (c)

1984

• Pub. L. 98–369, §423(c)(2)(A), substituted "which constitutes for more than one-half of such taxable year" for "which constitutes for such taxable year". · (b)
• Pub. L. 98–369, §423(c)(2)(B), inserted "(or would be so entitled but for paragraph (2) or (4) of section 152(e))". · (b)

1983

• Pub. L. 97–448 substituted "December 31, 1982" for "January 2, 1978". · (a)

1976

• Pub. L. 94–569 substituted "the date which is" for "the date which is 2 years after" in provisions preceding cl. (i), substituted "January 2, 1978" for "the date of the enactment of this paragraph" in cl. (i), and substituted "2 years after the date" for "the date" in cl. (ii). · (a)
• Pub. L. 94–455, §1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household. · (b)
• Pub. L. 94–455, §1901(a)(1), substituted "shall be treated as not married at the close of the taxable year" for "shall not be considered as married". · (c)

1975

• Pub. L. 93–597 added par. (3). · (a)

1969

• Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title. · (a)
• Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) redesignated (a), with minor changes. · (b)
• Pub. L. 91–172 added subsec. (c). · (c)
• Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes. · (d)
• Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e). · (e)

1964

• Pub. L. 88–272 inserted reference to section 141. · (a)