PUBLIC LAW 9 5 - 3 0 — M A Y 23, 1977 "(e)
91 STAT. 133
INCOME T A X TABLES TO E E F L E C T CREDIT.—The tables pre-
'
scribed by the Secretary under section 3 shall reflect the credit allowed Ante, p. 131. by this section." '^(3) Subsection (c) of section 42 is amended to read as follows: 26 USC 42. " (c) SPECIAL RULE FOR MARRIED INDIVIDUALS F I L I N G SEPARATE RETURNS.—
" (1) IN GENERAL.—In the case of a married individual who files ,.t a separate return for the taxable year, the amount of the credit allowable under subsection (a) for the taxable year shall be the , 5 amount determined under paragraph (2) of subsection (a). Ante, p. 132., " (2) MARITAL STATUS.—For purposes of this subsection, the determination of marital status shall be made under section 143." ^, (4) The first sentence of subsection (b) of section 42 is amended by striking out "by this chapter" and inserting in lieu thereof the following: "by section 1, or the amount of the tax imposed Ante, p. 127., in lieu of the tax imposed by section 1,". (d) T E C H N I C A L AND CONFORMING AMENDMENTS. —
(1) Section 141 (relating to standard deduction), section 142 (relating to individuals not eligible for standard deduction), section 144 (relating to election of standard deduction), and section 145 (cross reference) are hereby repealed. (2) Section 21 (relating to effect of changes) is amended— • • (A) by striking out subsections (d) and (e), (B) by redesignating subsection (f) as subsection (d), and '= (C) by inserting after subsection (d) (as so redesignated) the following new subsection: "(e)
Repeals, 26 USC 141, 142. 26 USC 144. ^^ {}|^ ^™' '•
CHANGES MADE BY T A X REDUCTION AND SIMPLIFICATION ACT
OF 1977.—In applying subsection (a) to a taxable year of an individual which is not a calendar year, the amendments made by sections 101 and 102 of the T a x Reduction and Simplification Act of 1977 shall not be treated as changes in a rate of tax." (3) Section 36 (relating to credits not allowed to individuals taking standard deduction) is hereby repealed. (4) Section 143 (relating to determination of marital status) is amended by striking out "this part and " each place it appears. •^ (5)(A) Paragraph (1) of section 57(a) (relating to items of tax preference) is amended by striking out "excess" in the heading and text and inserting in lieu thereof "adjusted". (B) The heading of subsection (b) of section 57, and so much of paragraph (1) of such subsection as precedes subparagraph • * (A), are each amended by striking out "excess" and inserting in lieu thereof "adjusted". (C) Paragraph (1) of section 57(b) isamended— (i) by striking out subparagraph (B), and (ii) by redesignating subparagraphs (C) through (E) as ' subparagraphs (B) through (D), respectively. '^ (6) Paragraph (1) of section 511(b) (relating to tax on unrelated business income of charitable, etc., trusts) is amended by striking out "section 1(d) " and inserting in lieu thereof "section
- {' 1 (e) ".
' (Y) Subsection (d) of section 584 (relating to common t r u s t funds) is amended— (A) by inserting " and " at the end of paragraph (2), • (B) by striking out "; and " at the end of paragraph (3) and inserting in lieu thereof a period, and (C) by striking out paragraph (4).
^^ Repeal, 26 USC 36. 26 USC 143. > 26 USC 57.
-26 USC 511.
26 USC 584.
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