@quixote @Strandjunker en.wikipedia.org/wiki/Internal

To go from 1954 to 2023, multiply the dollar amounts by 70.

There was a standard deduction of $1,000 ($70,000 in 2023 dollars) or 10% of adjusted gross income, whichever is less for single people or those married and filing together. It was $500 ($35,000 in 2023) for those married filing separately, except if either the husband or wife doesn't take the standard deduction and itemizes instead, the other can't take it either and has to itemize as well.

The gory details are here but given it's the IRS tax code, it's 982 pages long: gpo.gov/fdsys/pkg/STATUTE-68/p