Show INCOME TAX lAW CHANGED CHANGE I I Amount of Exemption BY B Marriage In 1923 I Varies Instruction r l tl e to th WIng I of ot lax returns for tor the ic ear 1924 l 24 have boon b n Issued ls by Collector oC Internal Revenue JAmes J m s II An- An Anderson An derson In Sill S Luke LAle In A follows By th Ih requirements of ot the tho net ac aco oC o 1924 fiery ery person who ho as sin Cle gle or dl divorced or separated o 01 Ifo at any ny time ling the year 1924 1 2 Is ed as In- In gle und m ke return on the th I dur-I Ii ot 1000 Income A single man mai may my ham n been on the th last las da ot March but his be b on the tha b ls ot a single I mn and hi exemption would bo b 2125 or for the th months nhen he h a was single an l lIsa Isa tor th lel of ot he ie CAr i hen rhen lie he B as In the relation Iho sam rule rul to 10 andl and l widow s to dl- dl dl por ons and to married marled per per- persons per sons oni who ho uro aro ll apart from husbAnds orIes or hc I L L 1111 L In th Ih case ot a man ho is mar married ried on d dl 01 fOI marI I ho I Is a a single man and und h Ills an exemption of ot on I I 1000 since Hince the period In the th from 10 to 31 is 1 I not more than h hilt 1 n a month The Th Isamo sam jn applies to pcr- pcr per I hons divorced or widowed Ido cd for tor more than halt a month dUl ins ins- 1924 I Summarised all couples ho In the marriage relation dur- dur Ing the th I whole holo ot o the ear ha e an of oC and andar are required l to report on that all others mak mul a r lurn on orthe th basis of ot 1000 although the c ex exemption emption may bo be his higher as de determined by the th circumstances oC ach case casc Marled Man led persons tor less than a It ear cannot both bolh flo til tilon on the th basis ot of single persona Ierson and an c c en I In excess ot the joint and Binelo exemption e AS apportioned under lan Tl II S 5 A AS V To those thos who ho receive blanks on to make mako the on line 6 G of ot form and or on online line 10 of form 1040 fixes the tir basis of for returns AS th Items under deduction are r subject to 10 Inquiry and determination b bv the s o and It Is 1 not left to the Individual to lo decide uncertain questions as to 1 hat I mayor or may not bo b classed as de- de de deductions authorized by In law Ar deline l by Insl from fron with which tho th colIce col- col collectors Ice lectors lor s Is familiar and b which th the office Is S O Tho pel od to toi let urns f r 1924 based on the calendar e basis Is Is from January 1 to 16 1925 1 25 d I |