88 STAT. ]
PUBLIC LAW 93-597-JAN. 2, 1975
1951
"(2) EFFECT OF ELECTION.—If the spouse of an individual described in paragraph (1)(A) elects to file a joint return under subsection (a) for a taxable year, then, until such election is revoked— " (A) such election shall be valid even if such individual died before the beginning of such year, and " (B) except for purposes of section 692 (relating to income ^^ "^*^ ^'^'^' taxes of members of the Armed Forces on death), the income tax liability of such individual, his spouse, and his estate shall be determined as if he were alive throughout the taxable year. "(3) MISSING STATUS.—For purposes of this subsection— " (A) UNIFORMED SERVICES.—A member of a uniformed service (within the meaning of section 101(3) of title 37 of the United States Code) is in a missing status for any period for which he is entitled to pay and allowances under section 552 of such title 37. " (B) CIVILIAN EMPLOYEES.—An employee (within the meaning of section 5561(2) of title 5 of the United States Code) is in a missing status for any period for which he is entitled to pay and allowances under section 5562 of such title 5. " (4) MAKING OF ELECTION; REVOCATION.—An election described
in this subsection with respect to any taxable year may be made by filing a joint return in accordance with subsection (a) and under such regulations as may be prescribed by the Secretary or his delegate. Such an election may be revoked by either spouse on or before the due date (including extensions) for such taxable year, and, in the case of an executor or administrator, may be revoked by disaffirming as provided in the last sentence of subsection (a)(3). " (b) SURVIVING SPOUSE.—Section 2(a) (defining surviving spouse) ^^ ^^^ 2* is amended by adding at the end thereof the following new paragraph: " (3) SPECIAL RULE WHERE DECEASED SPOUSE WAS I N MISSING
STATUS.—If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a Ante, p. I^SQ. combat zone (as determined for purposes of section 112) and if ^6 USC 112., such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B): " (A) the date on which the detennination is made under section 556 of title 37 of the United State Code or under section 5566 of title 5 of such Code (whichever is applicable) that such individual died while in such missing status, or " (B) the date which is 2 years after— " (i) the date of the enactment of this paragraph, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or "(ii) the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i). "
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