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the other spouse. Section 6013(e)(2)(A) provided that for this
purpose, “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”. The
legislative history makes clear that the intended effect of this
provision was to disregard community property for purposes of
determining the requesting spouse’s eligibility for relief.1
In 1997, in expanding the relief available under former
section 6013(e), the House bill retained language substantially
identical to the just-quoted language: “For purposes of this
subsection, 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.” H.R. 2676, 105th Cong., 1st Sess. sec. 321 (1997); H.
Rept. 105-364 (Part 1), at 19 (1997), 1998-3 C.B. 373, 391.
1 The House and Senate reports on the 1971 legislation state
identically:
The bill provides that the determination of the spouse
to whom items of gross income, other than gross income
from property, are attributable is to be made without
regard to community property laws. Thus, the rules of
community property are not followed with respect to
earned income or income from theft or embezzlement.
Income earned by a husband, for example, and omitted
from a joint return, is to be attributed to the
husband, even though it may constitute community
property, in determining whether the wife is entitled
to relief from the tax liability under this provision.
* * * [H. Rept. 91-1734, at 4 (1971); S. Rept. 91-
1537, at 4 (1971), 1971-1 C.B. 606, 608.]
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