 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 lapas
...taxpayer if a separate return is made by the taxpayer, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross...income and is not the dependent of another taxpayer. ***** (e) Additional Exemption for Dependents. — (1) In general. — An exemption of $600 for each... | |
 | United States - 1965 - 1110 lapas
...by the taxpayer, and if the spouse has attained the age of 65 before the close of such taxable year, and, for the calendar year in which the taxable year...income and is not the dependent of another taxpayer. (d) Additional exemption for blindness of taxpayer or spouse. (1) For taxpayer. An additional exemption... | |
 | United States. Tax Court - 1967 - 786 lapas
...taxpayer If a separate return la made by the taxpayer, and If the spouse, for the calendar year In which the taxable year of the taxpayer begins, has no gross...Income and Is not the dependent of another taxpayer. •SBC. 151. ALLOWANCE OF DEDUCTIONS FOR PERSONAL EXEMPTIONS, (e) ADDITIONAL EXEMPTION FOR DEPENDENTS.... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 2162 lapas
...exemption is $500 each for the taxpayer, tho taxpayer's spouse (in case of a Joint return or, if . oose has no gross income and is not the dependent of another taxpayer, in the case of a separate return) , i each of the taxpayer's dependents whose gross income for the... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...taxpayer if he is blind at the close of his taxable year ; and "(H) An additional exemption of $000 for the spouse of the taxpayer if a separate return...taxable year of the taxpayer begins, has no gross incoiui* and is not the dependent of another taxpayer. For the purposes of this clause the determination... | |
 | 1968 - 1618 lapas
...taxpayer If he is blind at the close of his taxable jear. (2) For spouse. An additional exemption of $800 for the spouse of the taxpayer If a separate return...and Is not the dependent of another taxpayer. For purposes of this paragraph, the determination o! whether the spouse is blind shall be made as of the... | |
 | 1972 - 852 lapas
...before Jan. 1, 1972; $625 for taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971] for the spouse of the taxpayer if a separate return...and is not the dependent of another taxpayer. For purposes of this paragraph, the determination of whether the spouse is blind shall be made as of the... | |
 | 1959 - 1584 lapas
...exemption of $600 for the taxpayer If he Is blind at the close of his taxable year. (2) For spouse. An additional exemption of $600 for the spouse of...year of the taxpayer begins, has no gross Income and la not the dependent of another taxpayer. For purposes of this paragraph, the determination of whether... | |
 | 1995 - 986 lapas
...the close of his taxable year. An additional exemption is also allowed to the taxpayer for his spouse if the spouse is blind and, for the calendar year...Income and is not the dependent of another taxpayer. The determination of whether the spouse is blind shall be made as of the close of the taxable year... | |
 | 1997 - 1008 lapas
...the close of his taxable year. An additional exemption is also allowed to the taxpayer for his spouse if the spouse is blind and, for the calendar year...income and is not the dependent of another taxpayer. The determination of whether the spouse is blind shall be made as of the close of the taxable year... | |
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W spouse has attained the age of 65 before the close of such taxable year, and, for the calendar year In which the taxable year of the taxpayer begins, has no gross income... 
