FILING REQUIREMENTS.

SEC. 204. FILING REQUIREMENTS. (a) In General—Effective with respect to taxable years beginning after December 31, 1971, section 6012(a)(1) (relating to persons required to make returns of income) is amended— (1) by striking out “$600” each place it appears and inserting in lieu thereof “$750”; (2) by striking out “$1,700” each place it appears and inserting in lieu thereof “$2,050”; (3) by striking out “$2,300” each place it appears and inserting in lieu thereof “$2.800”; and (4) by inserting after subparagraph (B) the following new subparagraph: “(C) Every individual having for the taxable year a gross income of $750 or more and to whom section 141(e) (relating to limitations in case of certain dependent tax-payers) applies;”. (b) Technical Amendment—Section 941(d) of the Tax Reform Act of 1969 is hereby repealed.