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TITLE 26-INTERNAL REVENUE CODE tary or his delegate for tables of tax rates for single persons, heads of household, married persons filing joint returns, married persons filing separate returns with 10 per cent standard deduction and married per- sons filing separate returns with minimum standard deduction. 1964-Pub. L. 88-272 substituted optional tax tables covering five categories for taxable years beginning on or after Jan. 1, 1964, and before Jan. 1. 1965, and for years beginning after Dec. 31, 1964, for a single gener- al table. EFFECTIVE DATE OF 1976 AMENDMENT Section 508 of Pub. L. 94-455 provided that: "Except as otherwise provided, the amendments made by this title [enacting section 44A, amending sections 3, 36, 37, 41(b)(2), 42(b)(2), 46(a)(3)(C), 5OA(a)(3)(C), 104(b), (c), 105(d), 144(a), (c), 213(f), 217(g), (h), 904(g), (h), 1211(b)(3), 1304(b), 3402(m), 6014(a), (b), and 6096(b), enacting notes set out under sections 105, 8022, and re- pealing sections 4, 144(d), and 214 of this title] shall apply to taxable years beginning after December 31, 1975." EFFECTIVE AN TERMINATION DATES OF 1975 AMENDMENT Amendment by Pub. L. 94-12 applicable to taxable years ending after Dec. 31, 1974, and to cease to apply to taxable years ending after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, set out as an Effective and Termination Dates of 1975 Amendment note under section 42 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 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 Section 301(c) of Pub. L. 88-272 provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1954 [section 21 of this title] (relat- ing to effect of changes in rates during a taxable year), the amendments made by this section [to sec- tions 3, 4 and 6014 of this title] shall apply to taxable years beginning after December 31, 1963." CROSS REFERENCES Credits not allowed to individuals paying optional tax, see section 36 of this title. Election of standard deduction, see section 144 of this title. Income tax return, tax not computed by taxpayer, see section 6014 of this title. Personal exemptions, see section 151 et seq. of this title. Rate of tax on individuals, see section 1 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 891 of this title. [§ 4. Repealed. Pub. L. 94-455, title V, § 50l(b)(1), Oct. 4, 1976, 90 Stat. 15581 Section, Acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, Pub. L. 88-272, title II, § 232(f)(1), title III, §301(b)(1). (3). 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 802(c)(1)-(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92-178, title III, § 301(b), 85 Stat. 520, related to rules for optional tax. EFFECTIVE DATE OF REPEAL. Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 3 of this title. § 5. Cross references relating to tax on individuals (a) Other rates of tax on individuals, etc. (1) For rates of tax on nonresident aliens, see section 871. (2) For doubling of tax on citizens of certain foreign countries, see section 891. (3) For alternative tax In case of capital gain, see sec. tion 1201(b). (4) For rate of withholding in the case of nonresident aliens, see section 1441. (5) For minimum tax for tax preferences, see section 56. (b) Special limitations on tax (1) For limitation on tax in case of Income of members of Armed Forces on death, see section 692. (2) For limitation on tax where an Individual chooses the benefits of income averaging, see section 1301. (3) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341. (Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, Pub. L. 88-272, title II, § 232(f)(2), 78 Stat. 111; Dec. 30, 1969, Pub. L. 91-172, title III, § 301(b)(2), title VIII, § 803(d)(6), 83 Stat. 585, 684; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1901(b)(22)(B), 1951(c)(3)(A), 90 Stat. 1798, 1841.) AMENDMENTS 1976-Subsec. (b). Pub. L. 94-455 redesignated former pars. (2), (3), and (4), as (1), (2). (3), respective- ly, and struck out former par. (1) which referred to section 632 for limitation on tax attributable to sales of oil or gas properties and former par. (5) which re- ferred to section 1347 for limitation on tax attribut- able to claims against the U.S. involving acquisition of property. 1969-Subsec. (a)(5). Pub. L. 91-172, §301(b)(2), added par. (5). Subsec. (b). Pub. L. 91-172, § 803(d)(6), substituted "tax" for "surtax" in pars. (1) and (5). 1964-Subsec. (b). Pub. L. 88-272 redesignated pars. (2), (3). (4), (7) and (8) as pars. (1) to (5), substituted "where an individual chooses the benefits of income averaging" for "with respect to compensation for long- term services" In par. (3), and eliminated former pars. (1), (5) and (6) which referred to tax attributable to receipt of lump sum under annuity, endowment, or life insurance contract, to income from artistic work or in- ventions, and to back pay, respectively. EFFECTIVE DATE OF 1969 AMENDMENT Subsec. (a)(5) of this section applicable to taxable years ending after Dec. 31, 1969, see section 301(c) of Pub. L. 91-172, set out as an Effective Date note under section 56 of this title. Amendment of subsecs. (b)(1), (5) by section 803(d)(6) of Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1970, 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 of section by Pub. L. 88-272 applicable to taxable years beginning after Dec. 31, 1963, see sec- tion 232(g) of Pub. L. 88-272, set out as an Effective Date note under section 1301 of this title. PART II-TAX ON CORPORATIONS Sec. 11. Tax imposed. 12. Cross references relating to tax on corporations. Page 35