Page:United States Statutes at Large Volume 83.djvu/712

 684 Ante, p. 678. Jl use 871.

PUBLIC LAW 91-172-DEC. 30, 1969

••(d) XoNRESiDEXT ALIENS.—111 the case of a nonresident alien uidividual, the tax imposed by section 1 shall apply onlv as provided i3y section 871 or 877. "(e)

78 Stat. 129.

68A Stat. 169.

•j^ltr^^b^V^'

78 Stat. 111. 74 Stat. 1000.

CROSS REFERENCE,—

"For definition of taxable income, see section 63." (^^-^ OPTIONAL TAX TABLES FOR INDIVIDUALS.—Section 3 (relating to optional tax if adjusted gross income is less than $5,000) is amended to read as follows: "SEC. 3; OPTIONAL TAX TABLES FOR INDIVIDUALS. "In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year be^-inning after December 31, 1969, on the taxable income of every individual whose adjusted gross income for such year is less than $10,000 and who has elected for such year to pay the tax imposed by this section, a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary or his delegate. In the tables so prescribed, the amounts of tax shall be computed on the basis of the taxable income computed by taking the standard deduction and on the basis of the rates prescribed by section 1." (d)

68A Stat. 736.

[83 STAT.

T E C H N I C A L, CONFORMING, AND CLERICAL AMENDMENTS. —

(^\^ Section 6014(a) (relating to election by taxpayer) is amended— (A) by striking out "$5,000" in the first sentence, and inserting in lieu thereof "$10,000", and (B) by striking out the last two sentences. (2) Section 511(b)(1) (relating to imposition of tax on unrelated business income of charitable, etc., organizations) is amended by striking out "section 1", in the first sentence of such section, and inserting m lieu thereof "section 1(d) ". (3) Section 641 (relating to imposition of tax in respect of estates and trusts) is amended by striking out "The taxes imposed by this chapter on individuals" in subsection (a) and inserting in lieu thereof "The tax imposed by section 1(d) "., (4) Section 632 (relating to sale of oil or gas properties) is amended— (A) by striking out "surtax" and inserting in lieu thereof "tax", and (B) by striking out "30 percent" and inserting in lieu thereof "33 percent". (^) Section 1347 (relating to claims against United States involving acquisition of property) is amended— (A) by striking out "surtax" and inserting in lieu thereof "tax", and --n'>; ^g^ l3y striking out "30 percent" and inserting in lieu thereof "33 percent". ^g^ Paragraphs (1) and (5) of section 5(b) (cross references) are each amended by striking out "surtax" and inserting in lieu thereof "tax". (7) Section 6015(a)(1) (relating to declaration of estimated income tax by individuals) is amended— (A) by striking out "section 1(b)(2) " each place it appears and inserting in lieu thereof "section 2(b) ", and (B) by striking out "section 2(b) " each place it appears and inserting in lieuthereof "section 2(a) ". (8) Section 1304(b)(1) (relating to special rules) is amended by striking out "if adjusted gross income is less than $5,000".

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