78 STAT. ]
PUBLIC LAW 88-272-FEB. 26, 1%4
109
who was married for any base period year or the coniputation year; except that— " (A) such paragraphs shall not apply in respect of a base period year if— " (i) such individual and his spouse make a joint return, or such individual makes a return as a surviving spouse (as defined in section 2(b)), for the computation year, and "(ii) such individual was not married to any other spouse for such base period year, and " (B) paragraph (4) shall not apply in respect of the computation year if the individual and his spouse make a joint return for such year. " (2) MINIMUM BASE PERIOD INCOME.—For purposes of this part, the base period income of an individual for any base period year shall not be less than 50 percent of the base period income which would result from combining his income and deductions for such year— " (A) with the income and deductions for such year of the individual who is his spouse for the computation year, or " (B) if greater, with the income and deductions for such year of the individual who was his spouse for such base period year. "(3)
26 us*c*'2."
MINIMUM BASE PERIOD CAPITAL GAIN NET INCOME.—For
purposes of this part, the capital gain net income of any individual for any base period year shall not be less than 50 percent of the capital ^ain net income which would result from combining his capital gain net income for such year (determined without regard to this paragraph) with the capital gain net income for such year (similarly determined) of the individual with whom he is required by paragraph (2) to combine his income and deductions for such year. "(4)
COMMUNITY INCOME ATTRIBUTABLE TO SERVICES.—In
the
case of amounts which constitute earned income (within the meaning of section 911(b)) and are community income under community property laws applicable to such income— " (A) the amount taken into account for any base period year for purposes of determining base period income shall not be less than the amount which would be taken into account if such amounts did not constitute community income, and " (B) the amount taken into account for purposes of determining adjusted taxable income for the computation year shall not exceed the amount which would be taken into account if such amounts did not constitute community income. "(5) MARITAL STATUS.—For purposes of this subsection, section 143 shall apply in determining whether an individual is married for any taxable year. " (d) DOLLAR LIMITATIONS IN CASE OF JOINT RETURNS.—In the case of a joint return, the $3,000 figure contained in section 1301 shall be applied to the aggregate averagable income, and the $3,000 figure contained in section 1302(b)(2)(C) shall be applied to the aggregate net incomes. "(e)
26 USC 9 n^*
^^ "^^ ^'*^* ^"^^' P* *°^-
SPECIAL RULES W H E R E THERE A R E CAPITAL G A I N S. — "(1) TREATMENT OF CAPITAL GAINS I N COMPUTATION YEAR.—In
the case of any taxpayer who has capital gain net income for the computation year, the tax imposed by section 1 for the computation year which is attributable to the amount of su(;h net income shall be computed—
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19.
26 USC 1.
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