separate return in a taxable year beginning after December 31, 1963, the minimum standard deduction shall not apply if ... (b) If each spouse flies a separate individual income tax return (Form 1040 or 1040A), both spouses must elect to take the standard deduction or both ... the basis of the applicable tax table in section 3.
|Title||:||Internal Revenue Bulletin. Cumulative Bulletin|
|Author||:||United States. Internal Revenue Service|