Conceptually, the entirebusinessfromfirstcustomercontact, throughcompletionof the workandpayment of the bill, representsa single, macro-levelunit of work, with a lifetimeof daystoweeks.
The tax law gradually increased the standard deduction for married taxpayers who file jointly to an amount equal to twice the standard deduction of persons filing a single return, resembling the original 1948 bill that allowed two full deductions for married couples regardless of the level of income.