So in original. Does not conform to section catchline.
144.
1986—
Pub. L. 99–514, title XIII, § 1301(b), Oct. 22, 1986,
100 Stat. 2603, in amending part IV generally, added subpart heading and analysis and struck out item 143 “Determination of marital status”.
1977—
Pub. L. 95–30, title I, § 101(e)(2), May 23, 1977,
91 Stat. 134, struck out items 141 “Standard deduction”, 142 “Individuals not eligible for standard deduction”, 144 “Election of standard deduction”, and 145 “Cross reference”.