26 USC - US Code - Title 26: Internal Revenue Code (January 2002)
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MISC
Section, Acts Aug. 16, 1954, Ch. 736, 68a Stat. 15; Oct. 4, 1976,
Pub. L. 94-455, title V, Sec. 501(b)(2), title X, Sec. 1011(c), title XIX, Sec. 1901(b)(1)(A), 90 Stat. 1558, 1611, 1790, directed that credits provided by section 32 not be allowed if an individual elects under section 144 to take standard deduction.
EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as an Effective Date of 1977 Amendment note under section 1 of this title.
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