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Section 66(b) and (c) provides:
(b) SECRETARY MAY DISREGARD COMMUNITY PROPERTY
LAWS WHERE SPOUSE NOT NOTIFIED OF COMMUNITY INCOME.--
The Secretary may disallow the benefits of any commu-
nity property law to any taxpayer with respect to any
income if such taxpayer acted as if solely entitled to
such income and failed to notify the taxpayer's spouse
before the due date (including extensions) for filing
the return for the taxable year in which the income was
derived of the nature and amount of such income.
(c) SPOUSE RELIEVED OF LIABILITY IN CERTAIN OTHER
CASES.--Under regulations prescribed by the Secretary,
if--
(1) an individual does not file a joint
return for any taxable year,
(2) such individual does not include in
gross income for such taxable year an item of
community income properly includible therein
which, in accordance with the rules contained in
section 879(a), would be treated as the income of
the other spouse,
(3) the individual establishes that he or
she did not know of, and had no reason to know of,
such item of community income, and
(4) taking into account all facts and cir-
cumstances, it is inequitable to include such item
of community income in such individual's gross
income,
then, for purposes of this title, such item of commu-
nity income shall be included in the gross income of
the other spouse (and not in the gross income of the
individual).
As for petitioner's reliance on section 66(b), that section
is applicable only to taxable years beginning after December 31,
1984. Sec. 424(c)(2) of the Deficit Reduction Act of 1984, Pub.
L. 98-369, 98 Stat. 803. Consequently, section 66(b) is not even
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