- 11 - applies only to parents who are married but who live apart.7 Although we find the statute unambiguous, we have examined the legislative history, and we disagree with respondent regarding its import. Section 152(e) was amended in 1984 to add current paragraphs (1)(A)(iii) and (2). Deficit Reduction Act of 1984, Pub. L. 98- 369, sec. 423(a), 98 Stat. 799. Before the 1984 amendment, the special support test applied only to parents who were divorced or separated under a written separation agreement.8 The conference report accompanying the Deficit Reduction Act of 1984 states that the special support test was being extended to parents living apart at all times during the last 6 months of the calendar year. H. Conf. Rept. 98-861, at 1118-1119 (1984), 1984-3 C.B. (Vol. 2) 1, 372-373.9 The reason for the change was to resolve disputes 7Respondent also contends that similar “live apart” language used in other provisions of the Internal Revenue Code indicates that the special support test was meant to apply only to parents who have married each other. Respondent bases his contention on a statement in the House bill that certain provisions were being amended to provide consistent rules among various interrelated sections concerning family status of individuals living apart. H. Rept. 98-432 (Part II), at 1499 (1984). We have reviewed the provisions respondent cites, but we find that they provide unpersuasive support for respondent’s position, especially in light of the plain meaning of sec. 152(e)(1). 8This meant that under former sec. 152(e) “only parents previously united in marriage [came] within its ambit.” Radin v. Commissioner, T.C. Memo. 1987-348. 9The conference agreement provides a brief discussion of the House bill and states that there was no Senate amendment. The conference agreement followed the House bill. H. Conf. Rept. 98- 861, at 1118-1119 (1984), 1984-3 C.B. (Vol. 2) 1, 372-373.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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