Par. 4. Section 1.3-1 is revised to read as follows:
(a) In general. Except as otherwise provided in paragraph (b) of this section, in lieu of the tax imposed by section 1, an individual who does not itemize deductions for the taxable year and whose taxable income for the taxable year does not exceed the ceiling amount as defined in paragraph (c) of this section, must determine his or her tax liability under the prescribed tax tables in tax forms and publications of the Internal Revenue Service. The individual must use the appropriate tax rate category under the tax tables. The tax imposed under section 3 and this section shall be treated as tax imposed by section 1.
(b) Exceptions. Section 3 and this section do not apply to (1) an individual making a return for a period of fewer than 12 months as a result of a change in annual accounting period, or (2) an estate or trust.
(c) Ceiling amount defined. The ceiling amount means the highest amount of taxable income for which a tax amount is determined in the tax tables for the tax rate category in which the taxpayer falls.
(d) Special rule for surviving spouse. A taxpayer filing as a surviving spouse uses the same tax rate category as a taxpayer filing a joint return.
(e) Applicability date. This section applies to taxable years beginning after the date these regulations are published as final regulations in the Federal Register .