Deduction precluded.
The standard deduction shall not be allowed in computing the taxable income of: 1.
(1)#
A nonresident alien individual.
(2)#
A U.S. citizen entitled to the benefits of section 931 of the internal revenue code for federal income tax purposes, applicable with respect to taxation of individuals on 1973 income, and income of subsequent years.
(3)#
An individual making a return for a period of less than 12 months because of a change in his or her annual accounting period.
(4)#
An estate or trust, common trust fund, partnership or limited liability company.