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(2) Special rules.--For purposes of paragraph (1)--
(A) the determination of the spouse to
whom items of gross income (other than gross
income from property) are attributable shall
be made without regard to community property
laws * * *
This “Special rule” remained a part of section 6013(e) until it
was replaced by section 6015 in 1998.
The House version, Internal Revenue Service Restructuring
and Reform Act of 1997, H.R. 2676, 105th Cong., 1st Sess. sec.
321 (1997), of the community property laws exclusion for section
6015(a) included much the same language as former section
6013(e)(2)(A). However, the Senate amendment, RRA 1998, H.R.
2676, 105th Cong., 2d Sess. sec. 3201 (1998), and the adopted
version of H.R. 2676 in RRA 1998, sec. 3201, eliminates the
language modifying the word “determination” and refers to “any
determination”. The accompanying legislative history of the
Senate amendment does not indicate any intent to disturb State
law ownership interests in property for purposes of recalculating
payments in fixing refunds under section 6015. See S. Rept. 105-
174, at 56-57 (1998), 1998-3 C.B. 537, 592-593.
The Joint Committee’s explanation of the Senate’s change is
as follows:
Items are generally allocated between spouses in the
same manner as they would have been allocated had the
spouses filed separate returns. The Secretary may
prescribe other methods of allocation by regulation.
The allocation of items is to be accomplished without
regard to community property laws.
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