Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6012
Timestamp: 2019-11-18 07:13:01
Document Index: 749565232

Matched Legal Cases: ['§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012', '§ 6012']

Internal Revenue Code, § 6012. Persons Required To Make Returns Of Income
§ 6012
I.R.C. § 6012(a) General Rule —
I.R.C. § 6012(a)(1)
I.R.C. § 6012(a)(1)(A) —
I.R.C. § 6012(a)(1)(A)(i) —
who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
I.R.C. § 6012(a)(1)(A)(ii) —
I.R.C. § 6012(a)(1)(A)(iii) —
I.R.C. § 6012(a)(1)(A)(iv) —
Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c).
I.R.C. § 6012(a)(1)(B) —
The amount specified in clause (i), (ii), or (iii) of subparagraph (A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(f)(1)(A) (relating to individuals age 65 or more), and the amount specified in clause (iv) of subparagraph (A) shall be increased by the amount of the additional standard deduction for each additional standard deduction to which the individual or his spouse is entitled by reason of section 63(f)(1).
I.R.C. § 6012(a)(1)(C) —
I.R.C. § 6012(a)(1)(C)(i) —
who is described in section 63(c)(5) and who has—
I.R.C. § 6012(a)(1)(C)(i)(I) —
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
I.R.C. § 6012(a)(1)(C)(i)(II) —
I.R.C. § 6012(a)(1)(C)(ii) —
for whom the standard deduction is zero under section 63(c)(6).
I.R.C. § 6012(a)(1)(D) —
I.R.C. § 6012(a)(1)(D)(i) —
The terms “standard deduction”, “basic standard deduction” and “additional standard deduction” have the respective meanings given such terms by section 63(c).
I.R.C. § 6012(a)(1)(D)(ii) —
The term “exemption amount” has the meaning given such term by section 151(d). In the case of an individual described in section 151(d)(2), the exemption amount shall be zero.
I.R.C. § 6012(a)(2) —
I.R.C. § 6012(a)(3) —
I.R.C. § 6012(a)(4) —
I.R.C. § 6012(a)(5) —
I.R.C. § 6012(a)(6) —
Every political organization (within the meaning of section 527(e)(1)), and every fund treated under section 527(g) as if it constituted a political organization, which has political organization taxable income (within the meaning of section 527(c)(1)) for the taxable year;
I.R.C. § 6012(a)(7) —
Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and
I.R.C. § 6012(a)(8) —
Every estate of an individual under chapter 7 or 11 of title 11 of the United States Code (relating to bankruptcy) the gross income of which for the taxable year is not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C);
I.R.C. § 6012(b) Returns Made By Fiduciaries And Receivers
I.R.C. § 6012(b)(1) Returns Of Decedents —
I.R.C. § 6012(b)(2) Persons Under A Disability —
I.R.C. § 6012(b)(3) Receivers, Trustees And Assignees For Corporations —
I.R.C. § 6012(b)(4) Returns Of Estates And Trusts —
I.R.C. § 6012(b)(5) Joint Fiduciaries —
I.R.C. § 6012(b)(6) IRA Share Of Partnership Income —
In the case of a trust which is exempt from taxation under section 408(e), for purposes of this section, the trust's distributive share of items of gross income and gain of any partnership to which subchapter C or D of chapter 63 applies shall be treated as equal to the trust's distributive share of the taxable income of such partnership.
I.R.C. § 6012(c) Certain Income Earned Abroad Or From Sale Of Residence —
I.R.C. § 6012(d) Tax-Exempt Interest Required To Be Shown On Return —
I.R.C. § 6012(e) Consolidated Returns —
I.R.C. § 6012(f) Special Rule For Taxable Years 2018 Through 2025 —
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of—
I.R.C. § 6012(f)(1) —
an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or
I.R.C. § 6012(f)(2) —
an individual entitled to make a joint return if—
I.R.C. § 6012(f)(2)(A) —
the gross income of such individual, when combined with the gross income of such individual's spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual's spouse made a joint return,
I.R.C. § 6012(f)(2)(B) —
such individual and such individual's spouse have the same household as their home at the close of the taxable year,
I.R.C. § 6012(f)(2)(C) —
such individual's spouse does not make a separate return, and
I.R.C. § 6012(f)(2)(D) —
neither such individual nor such individual's spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).
(Aug. 16, 1954, ch. 736, 68A Stat. 732 ; Sept. 2, 1958, Pub. L. 85-866, title I, 72(a), 72 Stat. 1660; Feb. 26, 1964, Pub. L. 88-272, title II, 206(b)(1), 78 Stat. 40; Dec. 30, 1969, Pub. L. 91-172, title IX, 941(a), (d), 83 Stat. 726; Dec. 10, 1971, Pub. L. 92-178, title II, 204(a), 85 Stat. 511; Oct. 15, 1974, Pub. L. 93-443, title IV, 407, 88 Stat. 1297; Jan. 3, 1975, Pub. L. 93-625, 10(b), 88 Stat. 2119; Mar. 29, 1975, Pub. L. 94-12, title II, 201(b), 89 Stat. 29; Dec. 23, 1975, Pub. L. 94-164, 2(a)(2), 89 Stat. 970; Oct. 4, 1976, Pub. L. 94-455, title IV, 401(b)(3), title XIX, 1906(b)(13)(A), title 276I, 2101(c), 90 Stat. 1556, 1834, 1899; May 23, 1977, Pub. L. 95-30, title I, 104, 91 Stat. 139; Nov. 6, 1978, Pub. L. 95-600, title I, 101(c), 102(b)(1), 105(d), title IV, 404(c)(8), 92 Stat. 2770, 2771, 2776, 2870; Nov. 8, 1978, Pub. L. 95-615, 202(g)(5), formerly 202(f)(5), 92 Stat. 3100, renumbered Apr. 1, 1980, Pub. L. 96-222, title I, 108(a)(1)(A), 94 Stat. 223; Dec. 24, 1980, Pub. L. 96-589, 3(b), 6(i)(5), 94 Stat. 3400, 3410; Aug. 13, 1981, Pub. L. 97-34, title I, 104(d)(1), 111(b)(3), 95 Stat. 189, 194; July 18, 1984, Pub. L. 98-369, div. A, title IV, 412(b)(3), 98 Stat. 792; Oct. 22, 1986, Pub. L. 99-514, title I, 104(a)(1), title XV, 1525(a), 100 Stat. 2103, 2749; Nov. 10, 1988, Pub. L. 100-647, title I, 1001(b)(2), 102 Stat. 3349; Pub. L. 105-34, title III, XII, Sec. 312(d)(11), 1225, Aug. 5, 1997, 111 Stat 788; Pub. L. 106-230, Sec. 3(a)(1), July 1, 2000, 114 Stat. 477; Pub. L. 107-276, Sec. 3(a), Nov. 2, 2002, 116 Stat. 1929; Pub. L. 111-226, title II, Sec. 219(b)(1), Aug. 10, 2010; Pub. L. 115-97, title I, Sec. 11041(e), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(255)-(257), Mar. 23, 2018, 132 Stat. 348.)
1984--Pub. L. 98-369, div. A, title IV, 412(c)(1), July 18, 1984, 98 Stat. 792, struck out item 6015 “Declaration of estimated income tax by individuals.”
1972--Pub. L. 92-512, title I, 144(a)(2), Oct. 20, 1972, 86 Stat. 935, added item 6017A.
1968--Pub. L. 90-364, title I, 103(e)(7), June 28, 1968, 82 Stat. 264, struck out item 6016 “Declarations of estimated income tax by corporations.”
2018--Subsec. (a)(6). Pub. L. 115-141, Div. U, Sec. 401(a)(255), amended par. (6) by repealing “and” at the end.
Subsec. (a)(7). Pub. L. 115-141, Div. U, Sec. 401(a)(256), amended par. (7) by substituting “; and” for the period at the end.
Subsec. (a)(8). Pub. L. 115-141, Div. U, Sec. 401(a)(257), amended par. (8) by substituting “section 63(c)(2)(C);” for “section 63(c)(2)(D).”.
2017--Subsec. (f). Pub. L. 115-97, Sec. 11041(e), amended Sec. 6012 by adding new subsec. (f).
2010--Subsec. (a)(8)-(9). Pub. L. 111-226, Sec. 219(b)(1), amended subsec. (a) by striking par. (8) and redesignating par. (9) as par. (8).
“(8) Every individual who receives payments during the calendar year in which the taxable year begins under section 3507 (relating to advance payment of earned income credit).”
2002--Subsec. (a)(6). Pub. L. 107-276, Sec. 3(a), struck “or which has gross receipts of $25,000 or more for the taxable year (other than an organization to which section 527 applies solely by reason of subsection (f)(1) of such section)” after “taxable year”.
2000--Subsec. (a)(6). Pub. L. 106-230, Sec. 3(a)(1), inserted “or which has gross receipts of $25,000 or more for the taxable year (other than an organization to which section 527 applies solely by reason of subsection (f)(1) of such section)” after “taxable year.”
1997--Subsec. (b)(6). Pub. L. 105-34, Sec. 1225, added par. (6).
Subsec. (c). Pub. L. 105-34, Sec. 312(d)(1), amended subsec. (c) by substituting “(relating to gain from sale of principal residence)” for “(relating to one-time exclusion of gain from sale of principal residence by individual who has attained age 55)”.
1988--Subsec. (a)(1)(C)(i). Pub. L. 100-647 amended subcl. (I) generally, substituting “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” for “he amount in effect under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents)”.
1986--Subsec. (a)(1). Pub. L. 99-514, 104(a)(1)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows:
“(1)(A) Every individual having for the taxable year a gross income of the exemption amount or more, except that a return shall not be required of an individual (other than an individual described in subparagraph (C))--
Clause (iii) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(e).
“(B) The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by the exemption amount in the case of an individual entitled to an additional personal exemption under section 151(c)(1), and the amount specified in clause (iii) of subparagraph (A) shall be increased by the exemption amount for each additional personal exemption to which the individual or his spouse is entitled under section 151(c).
“(C) The exception under subparagraph (A) shall not apply to--
“(D) For purposes of this paragraph--
“(i) The term “zero bracket amount” has the meaning given to such term by section 63(d).
“(ii) The term “exemption amount” has the meaning given to such term by section 151(f).”
Subsec. (a)(9). Pub. L. 99-514, 104(a)(1)(B), substituted “not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(D)” for “$2,700 or more”.
Subsecs. (d), (e). Pub. L. 99-514, 1525(a), added subsec. (d) and redesignated former subsec. (d) as (e).
1984--Subsec. (b)(2). Pub. L. 98-369 struck out “or section 6015(a)” after “subsection (a)”.
1981--Subsec. (a)(1). Pub. L. 97-34, 104(d)(1)(D), substituted “the exemption amount” for “$1,000”, wherever appearing, substituted “the sum of the exemption amount plus the zero bracket amount applicable to such an individual” for “$3,300” in subpar. (A)(i) and for “$4,400” in subpar. (A)(ii), substituted “the sum of twice the exemption amount plus the zero bracket amount applicable to a joint return” for “$5,400” in subpar. (A)(iii), and added subpar. (D).
Subsec. (c). Pub. L. 97-34, 111(b)(3), substituted “relating to citizens or residents of the United States living abroad” for “relating to income earned by employees in certain camps”.
1980--Subsec. (a)(9). Pub. L. 96-589, 3(b)(1), added par. (9).
Subsec. (b)(3). Pub. L. 96-589, 6(i)(5), substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”.
Subsec. (b)(4). Pub. L. 96-589, 3(b)(2), inserted reference to estate of an individual under chapter 7 or 11 of title 11 of the United States Code.
1978--Subsec. (a)(1)(A). Pub. L. 95-600, 101(c), 102(b)(1), substituted in provision preceding cl. (i), “$1,000” for “$750”, in cl. (i), “$3,050” for “$2,950” and “$3,300” for “$3,050”, in cl. (ii), “$4,150” for “$3,950” and “$4,400” for “$4,150”, and in cl. (iii), “$4,900” for “$4,700” and “$5,400” for “$4,900”.
Subsec. (a)(8). Pub. L. 95-600, 105(d), added par. (8).
Subsec. (c). Pub. L. 95-615 substituted “(relating to income earned by employees in certain camps)” for “(relating to earned income from sources without the United States)”.
Pub. L. 95-600, 404(c)(8), inserted provisions relating to a one-time exclusion and principal residence, and substituted “55” for “65”.
1977--Subsec. (a)(1)(A). Pub. L. 95-30 substituted “(other than an individual described in subparagraph (C))” for “(other than an individual referred to in section 142(b))” in provisions preceding cl. (i), “$2,950” for “$2,450” in cl. (i), “$3,950” for “$2,850” in cl. (ii), and “$4,700” for “$3,600” in cl. (iii).
Subsec. (a)(1)(B). Pub. L. 95-30 reenacted subpar. (B) without change.
Subsec. (a)(1)(C). Pub. L. 95-30 substituted provisions that the exception under subparagraph (A) shall not apply to a nonresident alien individual, a citizen of the United States entitled to the benefits of section 931, an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, an individual who has income (other than earned income) of $750 or more and who is described in section 63(e)(1)(D), or an estate or trust, for provisions requiring that a return with respect to income taxes under subtitle A be made by every individual having for the taxable year a gross income of $750 or more and to whom section 141(e) (relating to limitations in case of certain dependent taxpayers) applied.
1976--Subsec. (a). Pub. L. 94-455, 1906(b)(13)(A), struck out in provisions following par. (7) “or his delegate” after “Secretary”.
Subsec. (a)(1)(A), (B). Pub. L. 94-455, 401(b)(3), reenacted subpars. (A) and (B) without change.
Subsec. (a)(7). Pub. L. 94-455, 2101(c), added par. (7).
Subsec. (b)(5). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1975--Subsec. (a)(1)(A). Pub. L. 94-164 substituted “$2,450” for “$2,350” in cl. (i), “$2,850” for “$2,650” in cl. (ii), and “$3,600” for “$3,400” in cl. (iii).
Pub. L. 94-12 substituted “(determined by applying section 143), is not a surviving spouse (as defined in section 2(a)), and for the taxable year has a gross income of less than $2,350” for “determined by applying section 143(a)) and for the taxable year has a gross income of less than $2,050, or” in cl. (i), added cl. (ii), redesignated existing cl. (ii) as (iii), in cl. (iii) as so redesignated substituted “$3,400” for “$2,800”, and in provisions following cl. (iii) substituted “Clause (iii)” for “Clause (ii)”.
Subsec. (a)(1)(B). Pub. L. 94-12 substituted “The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by $750” for “The $2,050 amount specified in subparagraph (A)(i) shall be increased to $2,800” and “the amount specified in clause (iii) of subparagraph (A) shall be increased by $750” for “the $2,800 amount specified in subparagraph (A)(ii) shall be increased by $750”.
Subsec. (a)(6). Pub. L. 93-625 added par. (6) and struck out provision that Secretary or his delegate shall, by regulation, exempt from requirement of making returns under this section any political committee (as defined in section 301(d) of Federal Election Campaign Act of 1971) having no gross income for taxable year.
1974--Subsec. (a). Pub. L. 93-443 provided for exemption from tax returns requirement of political committees having no gross income for taxable year.
1971--Subsec. (a)(1). Pub. L. 92-178 substituted “$750” for “$600” in subpars. (A) and (B); “$2,050” for “1,700” in subpars. (A)(i) and (B); and “2,800” for “2,300” in subpars. (A)(ii) and (B), twice; and added subpar. (C), respectively.
1969--Subsec. (a)(1). Pub. L. 91-172, 941(a), (d), struck out after “$600 or more”, “(except that any individual who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more)”, designated remaining introductory text as subpar. (A), inserted remainder of subpars. (A) and (B), applicable to taxable years beginning after Dec. 31, 1969; and substituted “$750”, “$1,750”, and “$2,500” for “$600”, “$1,700”, and “$2,300” wherever appearing, effective with respect to taxable years beginning after Dec. 31, 1972.
1964--Subsec. (c). Pub. L. 88-272 inserted provisions relating to sale of residence.
1958--Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and redesignated former subsec. (c) as (d).
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(255)-(257), effective March 23, 2018.
Amendment by Pub. L. 115-97, Sec. 11041(e), effective for taxable years beginning after December 31, 2017.
Amendments by Sec. 219(b)(1) of Pub. L. 111-226 effective for taxable years beginning after December 31, 2010.
Amendment by Sec. 3(a) of Pub. L. 107-276 applicable as if included in the amendments made by Pub. L. 106-230.
Amendment by Sec. 3(a)(1) of Pub. L. 106-230 applicable to returns for taxable years beginning after June 30, 2000.
Amendment by Sec. 312(d)(1) of Pub. L. 105-34 applicable to sales and exchanges after May 6, 1997. Sec. 312(d)[e] of Pub. L. 105-34 provided special rules which are set out in section 121.
Amendment by Sec. 1225 of Pub. L. 105-34 applicable to partnership taxable years ending on or after December 31, 1997.
Amendment by section 104(a)(1) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1525(b) of Pub. L. 99-514 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1986.”
Amendment by Pub. L. 98-369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a) of Pub. L. 98-369, set out as a note under section 6654 of this title.
Amendment by section 104(d)(1) of Pub. L. 97-34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out as a note under section 1 of this title.
Amendment by section 111(b)(3) of Pub. L. 97-34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97-34, set out as a note under section 911 of this title.
Amendment by section 6(i)(5) of Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under title 11 commenced before Oct. 1, 1979, and amendment by section 3(b) of Pub. L. 96-589 applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(b), (e) of Pub. L. 96-589, set out as a note under section 108 of this title.
Amendment by section 101(c) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of this title.
Amendment by section 102(b)(1) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of this title.
Amendment by section 105(d) of Pub. L. 95-600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 105(g)(1) of Pub. L. 95-600, set out as a note under section 32 of this title.
Amendment by section 404(c)(8) of Pub. L. 95-600 applicable to sales or exchanges after July 26, 1978, in taxable years ending after such date, see section 404(d)(1) of Pub. L. 95-600, set out as a note under section 121 of this title.
Amendment by Pub. L. 95-615 applicable to taxable years beginning after Dec. 31, 1977, with provision for election of prior law, see section 209 of Pub. L. 95-615, set out as a note under section 911 of this title.
Amendment by section 401(b)(3) of Pub. L. 94-455 applicable to taxable years ending after Dec. 31, 1975, see section 401(e) of Pub. L. 94-455, set out as a note under section 32 of this title.
Amendment by Pub. L. 94-164 applicable to taxable years ending after Dec. 31, 1975 and before Jan. 1, 1977, see section 2(g) of Pub. L. 94-164, set out as a note under section 32 of this title.
Amendment by Pub. L. 94-12 applicable to taxable years ending after Dec. 31, 1974, and to cease to apply to taxable years ending after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, as amended, set out as a note under section 3 of this title.
Amendment by Pub. L. 93-443 applicable with respect to taxable years beginning after Dec. 31, 1971, see section 410(c)(2) of Pub. L. 93-443, set out as a note under section 431 of Title 2, The Congress.
Section 204(a) of Pub. L. 92-178 provided that the amendment made by section 204(a) of Pub. L. 92-178 shall be effective with respect to taxable years beginning after Dec. 31, 1971.
Amendment by section 941(a) of Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 941(c) of Pub. L. 91-172, set out as a note under section 151 of this title.
Amendment by section 941(d) of Pub. L. 91-172, which substituted “$750”, “$1,750”, and “$2,500” for “$600”, “$1,700” and “$2,300” wherever appearing, effective with respect to taxable years beginning after Dec. 31, 1972, was repealed by Pub. L. 92-178, title II, 204(b), Dec. 10, 1971, 85 Stat. 511.
Amendment by Pub. L. 88-272 applicable to dispositions after Dec. 31, 1963, in taxable years ending after such date, see section 206(c) of Pub. L. 88-272, set out as an Effective Date note under section 121 of this title.
Section 72(c) of Pub. L. 85-866 provided that: “The amendments [amending this section and section 911 of this title] made by this section shall apply to taxable years beginning after December 31, 1957.”
Sec. 2004(a) of Pub. L. 105-206 provided that: “The Secretary of the Treasury or the Secretary's delegate shall develop procedures for the implementation of a return-free tax system under which appropriate individuals would be permitted to comply with the Internal Revenue Code of 1986 without making the return required under section 6012 of such Code for taxable years beginning after 2007.”
ADJUSTMENT OF SUBSECTION (a)(1)(A), (D) AMOUNTS FOR TAXABLE YEARS BEGINNING AFTER 1984
For adjustment of amounts for taxable years beginning in 1986, see section 4.04 of Revenue Procedure 85-55, formerly set out as a note under section 1 of this title.
The amounts were adjusted for taxable years beginning in 1985 by section 4.02 of Revenue Procedure 84-79, formerly set out as a note under section 1 of this title.
Pub. L. 97-424, title V, 542, Jan. 6, 1983, 96 Stat. 2195, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(a) In General.--Nothing in section 6012(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954 ] shall be construed to require the filing of a return with respect to income taxes under subtitle A of such code by an individual whose only gross income for the taxable year is a grant of $1,000 received from a State which made such grants generally to residents of such State.
“(b) Effective Date.--Subsection (a) shall apply to taxable years beginning after December 31, 1981.”
Section 10(f) of Pub. L. 93-625 provided for exemption from filing requirement for a taxable year beginning after Dec. 31, 1971, and before Jan. 1, 1975, of any section 527(e)(1) organization where income of political organization was $100 or less.