[58 STAT. PUBLIC LAWS-CH. 210 -MAY 29, 1944 53stat.69. 63Stat. 9. (2) COMMON TRUST FUND.- - Section 169 (d) (relating to Supp. II, 169 (d). income of common trust funds) is amended by inserting at the end thereof the following: Ante,p. W . "(4) The standard deduction provided in section 23 (aa) shall notbe allowed." s26tatU. .C (c) PARTNERSHIPS.- Section 183 (relating to partnership income) Supp. II,i183 . is amended- (1) by striking out "(b) and (c)" in subsection (a) and insert- ing in lieu thereof "(b), (c), and (d)"; and (2) by inserting at the end thereof the following: "(d) STANDARD DEDUCTION.- In computing the net income of the Antep.23& . partnership, the standard deduction provided in section 23 (aa) shall not be allowed." 6UStat. i. (d) NONRESIDENT AI.ENS. - Section 213 (relating to deductions in computing net income of certain nonresident aliens) is amended by inserting at the end thereof the following: "(d) STANDARD DEDucrIoN. -The standard deduction provided in Ante, p. 236. section 23 (aa) shall not be allowed." 53 Stat. 17. 26U.8.C. 25(a); Supp. III, i 25 (a). Ante. p. 31 . 53 Stat. 27. 26U.s. . 61; Supp. III, 51 . Pot p. 240. 53 Stat. 18. 26U. 8.C. §25(b); Supp. III, 1 25 (b). Ante, p. 31 . 53 Stat. 27. 26U.S.C.§61; Bupp. III, 651. Poit. p. 240 . 53 tat. 27. 26U.8.C. 61; Supp. Im, 651. Po~,p. 20. SEC. 10. CREDITS AGAINST NET INCOME. (a) FoR NORMAL TAx.-Section 25 (a) (relating to credits against net income for the purposes of the normal tax) is amended by adding at the end thereof a new paragraph to read as follows: "(3) NORMAL-TAX EXEMPTON. -A normal-tax exemption of $500. In the case of a joint return by husband and wife under section 51, the normal-tax exemption shall be $1,000, except that if the adjusted gross income of one spouse is less than $500, the normal-tax exemption shall be $500 plus the adjusted gross income of such spouse." (b) FOR SuRiTAx.- Section 25 (b) (relating to credits for both normal tax and surtax) is amended to read as follows: "(b) CREDITS FOR SURTAX ONLY.- "(1) CREDIS. - -There shall be allowed for the purpose of the surtax, but not for the normal tax, the following credits against net income: "(A) A surtax exemption of $500 for the taxpayer; "(B) A surtax exemption of $500 for the spouse of the taxpayer if- "(i) a joint return is made by the taxpayer and his spouse under section 51, in which case the surtax exemp- tion of the spouses under subparagraph (A) and this subparagraph shall be only $1,000 in the aggregate, or "(ii) a separate return is made by the taxpayer, and his spouse has no gross income for the calendar year in which the taxable year of the taxpayer begins and is not the dependent of another taxpayer; "(C) A surtax exemption of $500 for each dependent whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than $500, except that if such dependent is married the exemption in respect of such dependent shall not be allowed if such dependent has made a joint return with the other spouse under section 51 for a taxable year beginning in such calendar year. "(2) DErERMINATION OF sTATUs. - T he determination of whether an individual is married shall be made as of the last day of the taxable year, unless his spouse dies during the taxable year, in which case such determination shall be made as of the date of his spouse's death. 238
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