Par. 2. Section 1.2-1 is revised to read as follows:
(a) In general. Tax is determined under section 1(a) for a return of a surviving spouse, as defined in section 2(a) and § 1.2-2(a). Tax is determined under section 1(b) for a return of a head of household, as defined in section 2(b) and § 1.2-2(b).
(b) Death of a spouse. If married taxpayers have different taxable years solely because of the death of either spouse, the taxable year of the deceased spouse is deemed to end on the last day of the surviving spouse's taxable year for purposes of determining their eligibility to file a joint return for that year. For rules relating to filing a joint return in the year a spouse dies, see section 6013 and the related regulations.
(c) Tax tables. For rules on the use of the tax tables that apply to individuals, see section 3 and the related regulations.
(d) Change in rates. For the treatment of taxable years during which a change in the tax rates occurs, see section 15.
(e) Applicability date. This section applies to taxable years beginning after the date these regulations are published as final regulations in the Federal Register .