SEC. 3 (Revised 1964)-Continued (a)-Continued "Table V-Married Persons Filing SEPARATE Returns "MINIMUM STANDARD DEDUCTION SEC. 3 (Revised 1964)—Continued (a) Continued “Table V-Married Persons Filing SEPARATE Returns-Continued SEC. 3 (Revised 1964)-Continued "(b) TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1964.In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year beginning after December 31, 1964, on the taxable income of every individual whose adjusted gross income for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section a tax as follows: |