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26 U.S.C. § 7703

Determination of marital status

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7703, Determination of marital status, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464575
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Full text

For purposes of part V of subchapter B of chapter 1 and those provisions of this title which refer to this subsection— For purposes of those provisions of this title which refer to this subsection, if—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 108-311(H.R. 1308)2004-10-04
    Working Families Tax Relief Act of 2004
    House: 339–65Senate: 92–3