Page:United States Statutes at Large Volume 78.djvu/150

 lt)8

76 Stat. 1003. 26 USC 9 U.

68 A Stat. 42. 26 USC 151.

PUBLIC LAW 88-272-FEB. 26, 1964

[78 STAT.

year if, at any time during such year or the base period, such individual was a nonresident alien. "(c) INDIVIDUALS RECEIVING StrppoRT FROM OTHERS.— "(1) IN GENERAL.—For purposes of this part, an individual shall not be an eligible individual for the computation year if, for any base period year, such individual (and his spouse) furnished less than one-halt of his support. "(2) EXCEPTIONS.—Paragraph (1) shall not apply to any computation year if— " (A) such year ends after the individual attained age 25 and, during at least 4 of his taxable years beginning after he attained a^e 21 and ending with his computation year, he was not a full-time student, " (B) more than one-half of the individual's adjusted taxable income for the computation year is attributable to work performed hj him in substantial part during 2 or more of the base period years, or " (C) the individual makes a joint return for the computation year and not more than 25 percent of the aggregate adjusted gross income of such individual and his spouse for the computation year is attributable to such individual. I n applying subparagraph (C), amounts which constitute earned income (within the meaning of section 911(b)) and are community income under community property laws applicable to such income shall be taken into account as if such amounts did not constitute community income. " (d) STUDENT DEFINED.—i'or purposes of this section, the term 'student' means, with respect to a taxable year, an individual who during each of 5 calendar months during such taxable year— "(1) was a full-time student at an educational institution (as defined in section 151(e)(4)); or "(2) was pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational institution (as defined in section 151(e)(4)) or of a State or political subdivision of a State. "SEC. 1304. SPECIAL RULES. " (a) TAXPAYER MUST CHOOSE BENEFITS.—This part shall apply to the taxable year only if the taxpayer chooses to have the benefits of this part for such taxable year. Such choice may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for the taxable year. " (b) CERTAIN PROVISIONS INAPPLICABLE.—If the taxpayer chooses

the benefits of this part for the taxable year, the following provisions shall not apply to him for such year: Poif^^.^129 " ( ^) section 3 (relating to optional tax if adjusted gross income is less than $5,000), 26 USC 7*2^' " ( ^) section 72(n)(2) (relating to limitation of tax in case of certain distributions with respect to contributions by selfemployed individuals), "(3) section 911 (relating to earned income from sources without the United States), and 26 USC 931.934. "(4) subpart D of part III of subchapter N (sec. 931 and following, relating to income from sources within possessions of the United States). " (c) FAILURE OF CERTAIN MARRIED INDI\TDUALS TO MAKE JOINT RETURN, E T C. — " (1) APPLICATION OF SUBSECTION.—Paragraphs (2), (8), and

(4) of this subsection shall apply in the case of any individual

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