§ 6012(a)(1)(C)

exception under subparagraph (A) inapplicable

UNDECIDED

0 of 2 settled

  1. 1

    § 6012(a)(1)(C)

    ANY OF

    The exception under subparagraph (A) shall not apply to any individual—

    “to any individual—” Opening words
    “who is described in section 63(c)(5) and who has— income (other than earned income) in excess of the sum of the amount in effect under section 63(c)(5)(A) plus the additional standard deduction (if any) to which the individual is entitled, or total gross income in excess of the standard deduction, or” § 6012(a)(1)(C)(i) needs Step 2 Basic standard deduction capped UNDECIDED
    “for whom the standard deduction is zero under section 63(c)(6).” § 6012(a)(1)(C)(ii)
  2. 2

    § 63(c)(5)

    Basic standard deduction capped

    ALL OF
    “for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year” Opening words
    “In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer”