COMPUTATION OF TAX IN CASE OF CERTAIN JOINT RETURNS.

SEC. 104. COMPUTATION OF TAX IN CASE OF CERTAIN JOINT RETURNS. If a joint return of a husband and wife is filed under the provisions of section 51 (b) (3) of the Internal Revenue Code in a case where the husband and wife have different taxable years because of the death of either spouse, and the taxable year of the surviving spouse covered by such joint return began before November 1, 1951, and ended after October 31, 1951. the amendments made by this part and section 131 shall be applicable in respect of such joint return as if the taxable years of both spouses covered by the joint return ended on the date of the closing of the surviving spouse’s taxable year.