Pub. L. 84-460, tit. I, sec. 5

Sec. 5. Subsections (a) and (b) of section 2 of title V of said Act (D. C. Code, sec. 47–1564a) are amended to read as follows: “(a) Residents and Nonresidents.—Every nonresident of the District receiving income subject to tax under this article and every resident of the District, except fiduciaries, when— “(1) his gross income for the taxable year exceeds $1,000, if single, or if married and not living with husband or wife; or “(2) his gross income for the taxable year exceeds $2,000 if married and living with husband or wife; or “(3) his gross sales or gross receipts from any trade or business, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000, regardless of the amount of his gross income; or “(4) the combined gross income for the taxable year of a husband and wife living together exceeds $2,000 in the aggregate, or the combined gross sales or gross receipts from any trade or business, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000 regardless of the amount of their gross income. “(b) Fiduciaries.—Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) for— “(1) every individual for whom he acts having a gross income for the taxable year of $1,000 or over, if single, or if married and not living with husband or wife; “(2) every individual for whom he acts having a gross income for the taxable year of $2,000 or over, if married and living with husband or wife; “(3) every estate for which he acts, the gross income of which for the taxable year is $1,000 or over; “(4) every trust for which he acts, the gross income of which for the taxable year is $1,000 or over.”