e died.  Which of the following statements is correct ?          The decedent would not be allowed family home deduction because he was abroad when he died   The decedent would not be allowed family home deduction because he was non-resident citizen when he died   The decedent would be allowed family home deduction becaus

Individual Income Taxes
43rd Edition
ISBN:9780357109731
Author:Hoffman
Publisher:Hoffman
Chapter6: Deductions And Losses: In General
Section: Chapter Questions
Problem 21DQ
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A resident citizen had a family home in the Philippines.  Worked abroad and was temporarily absent from his family home when he died.  Which of the following statements is correct ?   
 
 
 
The decedent would not be allowed family home deduction because he was abroad when he died
 
The decedent would not be allowed family home deduction because he was non-resident citizen when he died
 
The decedent would be allowed family home deduction because actual occupancy of the family home was not interrupted or abandoned because of his temporary absence.
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