Substantive Limits on Governmental Power

63(c)(2) confers a standard deduction in an amount equal to $5,000 for 2005. Other taxpayers. $10,000 for married filing jointly. $7,300 for heads of households. $5,000 for married filing separately. The standard deduction amount under 63(c)(5) for any individual who may be claimed as a dependent by another taxpayer may not exceed the greater ... ................
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