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TITLE 26-INTERNAL REVENUE CODE (3) Limitations Notwithstanding paragraph (1), for pur- poses of this subtitle a taxpayer shall not be considered to be a head of a household- (A) if at any time during the taxable year he is a nonresident alien; or (B) by reason of an individual who would not be a dependent for the taxable year but for- (i) paragraph (9) of section 152(a), or (ii) subsection (c) of section 152. (c) Certain married individuals living apart For purposes of this part, an individual shall be treated as not married at the close of the taxable year if such individual is so treated under the provisions of section 143(b). (d) Nonresident aliens In the case of a nonresident alien individual, the tax imposed by section 1 shall apply only as provided by section 871 or 877. (e) Cross reference For definition of taxable income, see section 63. (Aug. 16, 1954, ch. 736, 68A Stat. 8; Feb. 26, 1964, Pub. L. 88-272, title I, § 112(b), 78 Stat. 24; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 803(b), 83 Stat. 682; Jan. 2, 1975, Pub. L. 93-597, § 3(b), 88 Stat. 1951; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1901(a)(1), (b)(9), 90 Stat. 1764, 1795; Oct. 20, 1976, Pub. L. 94-569, § 3(a), 90 Stat. 2699.) AMENDMEENrS 1976-Subsec. (a)(3)(B). Pub. L. 94-569 substituted "the date which is" for "the date which is 2 years after" in the provisions preceding cl. (i), substituted "January 2, 1978" for "the date of the enactment of this paragraph" in cl. (i), and substituted "2 years after the dats" for "the date" in cl. (ii). Subsec. (b)(3)(B)(ii). Pub. L. 94-455,§ 1901(b)(9), re- designated fonner subsec. (b)(3)(B)(iii) as subsec. (b)(3)(B)(ii) and struck out former subsec. (b)(3)(B)(ii) which provided that an individual who was a depen- dent solely by reason of (par)(10) of section 152(a) would not be considered as a head of a household. Subsec. (c). Pub. L. 94-455, § 1901(a)(1), substituted "shall be treated as not married at the close of the taxable year" for "shall not be considered as married". 1975-Subsee. (a)(3). Pub. L. 93-597 added subsec. (a)(3). 1969-Subsec. (a). Pub. L. 91-172 redesignated the provisions of former subsec. (b) as subsec. (a). The pro- visions of former subsec. (a) are now covered by sec. l(a) of this title. Subsec. (b). Pub. L. 91-172 redesignated the provi- sions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) was redesignated, with minor changes, as subsec. (a). Subsec. (c). Pub. L. 91-172 added subsec. (c). Subsec. (d). Pub. L. 91-172 redesignated as subsec. (d) the provisions of former section l(d) in this subsec. with minor changes. Subsec. (e). Pub. L. 91-172 redesignated as subsec. (e) the provisions of former section l(e). 1964-Subsec. (a). Pub. L. 88-272 inserted the refer- ence to section 141. EFFECTIVE DATE OF 1976 AMENDMENT. Section 1901(d) of Pub. L. 94-455 provided that: "Except as otherwise expressly provided in this sec- tion, the amendments made by this section [see Tables Volume for distribution of section 1901 of Pub. L. 94- 4551 shall apply with respect to taxable years begin- ning after December 31, 1976. The amendments made by subsections (a)(29) and (b)(10) shall apply with re- spect to taxable years ending after the date of the en- actment of this Act [Oct. 4, 1976]." EFFECTIVE DATE OF 1975 AMENDMENT Amendment by Pub. L. 93-597 applicable to taxable years ending on or after Feb. 28, 1961, see section 3(c) of Pub. L. 93-597, set out as an Effective Date of 1975 Amendment note under section 6013 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1970. except that subsec. (c) is applicable to taxable years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91-172, set out as an Effective Date of 1969 Amendment note under section 1 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to tax- able years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as an Effective Date of 1964 Amendment note under section 1 of this title. CROSS REFERENCES Joint returns of income tax by husband and wife, see section 6013 of this title. Rate of tax on individuals, see section 1 of this title. SECTION REmuim TO IN OTHER SECTIONS This section is referred to in sections 1, 141, 1304, 3402, 6012, 6013, 6015 of this title. § 3. Tax tables for individuals having taxable income of less than $20,000 (a) General rule In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual whose tax- able income for such year does not exceed $20,000, a tax determined under tables, applica- ble to such taxable year, which shall be pre- scribed by the Secretary. In the tables so pre- scribed, the amounts of tax shall be computed on the basis of the rates prescribed by section 1. (b) Tax treated as Imposed by section 1 For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1. (Aug. 16, 1954, ch. 736, 68A Stat. 8; Feb. 26, 1964, Pub. L. 88-272, title III,§ 301(a), 78 Stat. 129; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 803(c), 83 Stat. 684; Mar. 29, 1975, Pub. L. 94- 12, title II, § 201(c), 89 Stat. 29; Oct. 4, 1976, Pub. L. 94-455, title V, § 501(a), 90 Stat. 1558.) AMENDMENTS 1976-Subsec. (a). Pub. L. 94-455 designated existing provisions as subsec. (a), and as so designated, substi- tuted provision relating to taxable income for such year does not exceed $20,000 for provision relating to adjusted gross income for such year is less than $15,000 and who has elected for such year to pay the tax imposed by this section and struck out "or his del- egate" following "Secretary", "beginning after Dec. 31, 1969" following "each taxable year", and the provision requiring computation of taxable income by using standard deduction. Subsec. (b). Pub. L. 94-455 added subsec. (b). 1975-Pub. L. 94-12 substituted "$15,000" for "$10,000". 1969-Pub. L. 91-172 raised the individual gross income limit of $5,000 to $10,000 for exercising the option and substituted provision that the tax has to be determined under tables to be prescribed by the Secre- Page 34