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demonstrates that an individual making an
election under this subsection had actual
knowledge, at the time such individual signed
the return, of any item giving rise to a
deficiency (or portion thereof) which is not
allocable to such individual under subsection
(d), such election shall not apply to such
deficiency (or portion). This subparagraph
shall not apply where the individual with
actual knowledge establishes that such
individual signed the return under duress.
* * * * * * *
(d) Allocation of Deficiency.--For purposes of
subsection (c)--
(1) In general.--The portion of any
deficiency on a joint return allocated to an
individual shall be the amount which bears the
same ratio to such deficiency as the net amount of
items taken into account in computing the
deficiency and allocable to the individual under
paragraph (3) bears to the net amount of all items
taken into account in computing the deficiency.
(2) Separate treatment of certain items.--If
a deficiency (or portion thereof) is attributable
to–-
(A) the disallowance of a credit; or
(B) any tax (other than tax imposed by
section 1 or 55) required to be included with
the joint return;
and such item is allocated to one individual under
paragraph (3), such deficiency (or portion) shall
be allocated to such individual. Any such item
shall not be taken into account under paragraph
(1).
(3) Allocation of items giving rise to the
deficiency.--For purposes of this subsection–-
(A) In general.--Except as provided in
paragraphs (4) and (5), any item giving rise
to a deficiency on a joint return shall be
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Last modified: May 25, 2011