Full text
in the case of an individual (other than a trust) in prescribed form filed with the taxpayer’s return of income under this Part for the year, and
in the case of an individual (other than a trust) in prescribed form filed with the taxpayer’s return of income under this Part for the year, and
in the case of an individual (other than a trust) in prescribed form filed with the taxpayer’s return of income under this Part for the year, and