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TITLE 26-INTERNAL REVENUE CODE such individual (and his spouse) furnished less than one-half of his support. (2) Exceptions Paragraph (1) shall not apply to any com- putation year if- (A) such year ends after the individual at- tained the age of 25 and, during at least 4 of his taxable years beginning after he at- tained age 21 and ending with his computa- tion year, he was not a full-time student, (B) more than one-half of the individual's taxable income for the computation year is attributable to work performed by him In substantial part during 2 or more of the base period years, or (C) the Individual makes a joint return for the computation year and not more than 25 percent of the aggregate adjusted gross income of such individual and his spouse for the computation year is attributable to such individual. In applying subparagraph (C), the amounts which constitute earned income (within the meaning of section 911(b)) and are communi- ty income under community property laws applicable to such income shall be taken into account as if such amounts did not constitute community Income. (d) Student defined For purposes of this section, the term "stu- dent" means, with respect to a taxable year, an individual who during each of 5 calendar months during such taxable year- (1) was a full-time student at an educational institution (as defined in section 151(e)(4)); or (2) was pursuing a full-time course of Insti- tutional on-farm training under the supervi- sion of an accredited agent of an educational organization described in section 170(b)(1)(A)(ii) or of a State or political sub- division of a State. (Added Pub. L. 88-272, title II, § 232(a), Feb. 26, 1964, 78 Stat. 107, and amended Pub. L. 91-172, title III, § 311(d)(1), Dec. 30, 1969, 83 Stat. 587; Pub. L. 94-455, title XIX, § 1901(b)(8)(0), Oct. 4, 1976, 90 Stat. 1795.) PRIOR PROVISIONS A prior section 1303, acts Aug. 16, 1954, ch. 736, 68A Stat. 335, Sept. 22, 1961, Pub. L. 87-293, title II, § 201(b), 75 Stat. 625, related to income from back pay. AmEwNuENTs 1976-Subsec. d). Pub. L. 94-455 substituted in pars. (1) and (2) "educational organization described in sec. tion 170(b)(1)(A)(ii)" for "educational institution (as defined in section 151(e)(4))". 1969-Subsec. (c)(2)(B). Pub. L. 91-172 struck out "adjusted" preceding "taxable income". EFFcivz DATE OF 1976 AxnDMzxr Amendment by Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. EFFECIV DATE OF 1969 AMENDMENT Amendment of section by Pub. L. 91-172 applicable with respect to computation years (within the mean- ing of section 1302(c)(1) of this title) beginning after Dec. 31, 1969, and to base period years (within the meaning of section 1302(c)(3) of this title) applicable to such computation years, see section 311(e) of Pub. L. 91-172, set out as an Effective Date of 1976 Amend. ment note under section 1301 of this title. EFFEcTIVE DATr4 Section applicable with respect to' taxable years be, ginning after Dec. 31, 1963, see section 232(g) of-Pub, L. 88-272, set out as an Effective Date note under sec- tion 1301 of this title. REPEALS; AMENDMENTS AND APPLICATION OF AmENDMENTs UNAFFECTED Section 201(b) of Pub. L. 87-293 repealed by Pub. L. 89-572, § 5(a), Sept. 13, 1966, 80 Stat. 765. Suchrepeal not deemed to affect amendments to this section con- taned in such provisions, and continuation in full force and effect until modified by appropriate author- ity of all determinations, authorization,, regulations, orders, contracts, agreements, and, other actions issued, undertaken, or entered into under authority of the repealed provisions, see section 5(b) of Pub. J. 89- 572, set out as a note under section 2515 of Title 22, Foreign Relations and Intercourse. § 1304. Special rules (a) Taxpayer must choose benefits This part shall apply to the taxable.ye T only. if the taxpayer chooses to have the benefits of this part for such taxable year, Such choice, may be made or changed at ariy.time befote the expiration of the period prescribed for naking a claim for credit or refund of the tax imposed by this chapter for the taxable year. (b) Certain provisions inapplicable If the taxpayer chooses the benefits of this part for the taxable year, the following provi- sions shall not apply to him for such year:, (1) section 911 (relating to earned income from sources without the United States);, (2) subpart D of part III of subchapter N (sec. 931 and following, relating to iricome from sources within possessions of the United States), (3) section 1201(b) (relating to alternative capital gains tax), and (4) section 1348 (relating to 50-percent maximum rate on personal service income). (c) Failure or I certain married individuals to make joint return, etc. (1) Application of subsection Paragraphs (2) and (3) of this subsection shall apply in the case of any individual who was married for any base period year or the computation year; except that- (A) such paragraphs shall not apply In re- spect of a base period year if- (I) such individual and his spouse make a joint return, or such individual makes a return as a surviving spouse (as defined in section 2(b)), for the computation year, and (if) such individual was not married to any other spouse for such base period year, and (B) paragraph (3) shall not apply in re- spect of the computation year if the individ. ual and his spouse make a joint return for such year. (2) Minimum base period income For purposes of this part, the base period income of an individual for any base period year shall not be less than 50 percent of the 'So in original, probably should be "of". Page 720 § 1304