“If for any taxable year beginning in 1977—“(1) an individual is entitled to the benefits of section 911 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and
“(2) such individual chooses to take to any extent the benefits of section 901 of such Code,
then such individual shall be treated for such taxable year as an individual for whom an unused zero bracket amount computation is provided by section 63(e) of such Code.”
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