Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600—
(A)#
for himself if he has attained age 65 before the close of his taxable year, and
(B)#
for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).