Page:United States Statutes at Large Volume 100 Part 3.djvu/298

 100 STAT. 2106

PUBLIC LAW 99-514—OCT. 22, 1986 ^:! "(3) BASIC STANDARD DEDUCTION.—In the case of an estate f'' which does not itemize deductions, the basic standard deduction for the estate for the taxable year shall be the same as for a married individual filing a separate return for such year." (15) SECTION 3402.— (A) Paragraph (1) of section 3402(f) (relating to withholdI A»'' ing exemptions) is amended by striking out subparagraphs (B) and (C) and by redesignating subparagraphs (D), (E), (F), and (G) as subparagraphs (B), (C), (D), and (E), respectively. (B) Subparagraph (A) of section 3402(f)(1) is amended by inserting "unless he is an individual described in section 151(d)(2)" after "himself'. (C) Subparagraph (B) of section 3402(f)(1), as redesignated " ' by subparagraph (A), is amended by striking out "subparagraph (A), (B), (C), or (F)" and inserting in lieu thereof .. "subparagraph (A) or (D)". (D) Subparagraph (C) of section 3402(D(1), as redesignated '.^ by subparagraph (A), is amended by striking out "section 151(e)" and inserting in lieu thereof "section 151(c)". (E) Subparagraph (E) of section 3402(f)(1), as redesignated by subparagraph (A), is amended by striking out "zero bracket" and inserting in lieu thereof "standard deducsio.:. tion". (F) The last sentence of paragraph (1) of section 3402(f) is . < ' amended— = (i) by striking out "subparagraph (G)" and inserting in lieu thereof "subparagraph (E)", and -ii' (ii) by striking out "zero bracket" and inserting in lieu thereof "standard deduction". •'-'' (G) Paragraph (3) of section 3402(m) is amended by inserting "(including the additional standard deduction under » section 63(c)(3) for the aged and blind)" after "deductions". '«^

(16) SECTION 6014.—

(A) Subsection (a) of section 6014 (relating to income tax return—tax not computed by taxpayer) is amended by strik• ing out "who does not have an unused zero bracket amount (determined under section 63(e))" and inserting in lieu l'^ thereof "who is not described in section 6012(a)(l)(C)(i)". (B) Paragraph (4) of section 6014(b) is amended to read as follows: "(4) to cases where the taxpayer itemizes his deductions or ' where the taxpayer claims a reduced standard deduction by reason of section 63(c)(5)." (17) SECTION 6212.—Subparagraph (A) of section 6212(c)(2) (relating to cross references) is amended to read as follows: -jj., "(A) Deficiency attributable to change of treatment with respect to itemized deductions, see section 63(e)(3)." (18) SECTION 6504.—Paragraph (2) of section 6504 (relating to cross references) is amended to read as follows: ^.

"(2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3)."

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