| http://www.w3.org/ns/prov#value | - (3)Special rule for members of the Armed ForcesParagraph (1) shall not apply to a joint return where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year.. (b)Effective dateThe amendments made by this section shall take effect as if included in the amendments made by section 101 of the Economic Stimulus Act of 2008.
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