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Survey cookies Survey cookies are set by a third-party service provided by Qualtrics. In the case of a taxable year beginning after December 31, , and before January 1, Paragraph 4 shall not apply to the dollar amounts contained in paragraphs 2 B and 2 C. II the cost-of-living adjustment determined under section 1 f 3 for the calendar year in which the taxable year begins, determined by substituting "" for "" in subparagraph A ii thereof.
For purposes of this subtitle, the term "itemized deductions" means the deductions allowable under this chapter other than-. Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence.
Any election under this subsection shall be made on the taxpayer's return, and the Secretary shall prescribe the manner of signifying such election on the return. Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year.
If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations-. A the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and.
B the taxpayer and his spouse consent in writing to the assessment within such period as may be agreed on with the Secretary of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law.
This paragraph shall not apply if the tax liability of the taxpayer's spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section A for himself if he has attained age 65 before the close of his taxable year, and.
B for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section b. B for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section b. For purposes of subparagraph B , if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
For purposes of this section, marital status shall be determined under section For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title. Another section b of div. EE of Pub. A and B and struck out former subpars. A to E which read as follows:.
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