Show un fi I NEW RULING or ON INCOME TAX TAXI I IS ISBy MADE By Associated Press March CHICAGO An important extension extension exten- exten sion of the exemption provisionS provisionS' provisions pro pro- visionS visionS' of the income tax taxI law is contained in a ruling I by Commissioner Roper made public here today It Itis is that the exemption for wife or children covers the whole year 1918 even if the wife were wed or the child born on the last day of the year In malting making the announcement announcement announce announce- ment Julius collector col col- lector of internal revenue for the Chicago district explained that while the ruling works a saving for formen formen men earning 2000 a year yeat who have married during 1918 it works against men who have lost their wives in the course of the year for in the latter case he said even if the wife died on December 31 the widower widower wid- wid ower would have to make his return as that of a single man for the entire year This is equally true where a child dies he said J |