(b2) - Section 6166(b)(2) - Rules for Applying Paragraph (1)

Section 6166(b)(2)(B) provides:

(2) Rules for applying paragraph (1)

For purposes of paragraph (1)-

  • (B) Certain interests held by husband and wife
  • Stock or a partnership interest which-
    • (i) is community property of a husband and wife (or the income from which is community income) under the applicable community property law of a State, or
    • (ii) is held by a husband and wife as joint tenants, tenants by the entirety, or tenants in common,

shall be treated as owned by one shareholder or one partner, as the case may be.