- 44 -
(accepting and applying the parties stipulations which
disregarded Nevada community property law for purposes of
allocating the liability pursuant to section 6015(d)).
2. Section 6013 Compared With Section 6015
Contrary to the view of the majority, the evolution of
former section 6013(e) into section 6015 shows that Congress
intended to disregard community property laws with respect to all
of section 6015 and not to limit disregarding community property
laws to determining whether an electing spouse is entitled to
relief pursuant to section 6015(b), (c), or (f). Former section
6013(e)(5)--before its repeal by RRA 1998, sec. 3201(e), 112
Stat. 740--provided: “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.” In contrast, section
6015(a) is broader than former section 6013(e)(5), providing:
“Any determination under this section shall be made without
regard to community property laws.”
The Court should not ignore (1) this statutory change
eliminating the language modifying and limiting the term
“determination” in former section 6013(e)(5); or (2) that this
same limitation was not enacted as part of section 6015 even
though the initial proposals to reform former section 6013
contained this same limitation. Internal Revenue Service
Page: Previous 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 NextLast modified: May 25, 2011