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Show Does Your Teenager Qualify as A Tax Exemption? Parents may be entitled to claim their child as a dependent on their federal income tax return re-turn even though the child had earned $600 or more during the year, Roland V. Wise, director of Internal Revenue for the Salt Lake City district, reminded tax payers. He explained: "Even though your child is required re-quired to file an income tax return re-turn if he has income of $600 or more for the year, you may also claim him as a dependent if certain cer-tain conditions are met. "If you have furnished more than half of his support you may claim an exemptoin for him regardless re-gardless of the amount he made, providing he had not reached his 19th birthday by Jan. 1, 1960. "When the child is 19 or over, you still may claim an exemption exemp-tion for him if he was a full time student during some part of five calendar months in 1959 and if you meet the support test. A full time student is one who is enrolled en-rolled for the number of hours which is considered to be full time attendance. "In addition to attendance in the regularly recognized high schools and colleges or universities, universi-ties, your child also will be considered con-sidered a student if he is pursuing pur-suing a full time on farm training train-ing course under the supervision of an agent of a state or political subdivision. "Your child is not considered to be a full time student if he is employed full time during the day and attends night school, or if he is taking a correspondence course or an employee training course." Mr. Wise emphasized these special rules apply only to the taxpayer's own child, including an adopted child or stepchild.) Army Lists Changes In Reserve Units Recent changes in the designations designa-tions of the U. S. Army Reserve administrative units serving the state have emphasized that the active Army alone cannot fulfill the Army's mission to provide a Jr., the Salt Lake City Area commander, will become the Salt Lake City Subsector Commander. Com-mander. He will continue to have his headquarters at the USAR Center, Fort Douglas. The title changes do not affect existing field boundaries or local Army Reserve activities. Colonel Simpson pointed out that the current increased quotas of openings in all Army Reserve commands will help young men 17 to 18 years of age to fit their active duty military service into their education and career plans. well rounded defense capability, an Army spokesman said. The Army Reserve is considered to be a dynamic, vital part of the nation's defense structure. One change, effective in January, Janu-ary, dropped the "Reserve" identification iden-tification from the title of X U.S. Army Corps. X Corps is responsible respon-sible for command, supervision of training, administration and support of the 91,000 Army Re-ervists Re-ervists and ROTC students in Utah, Idaho, Montana, Oregon, and Washington. Another change, effective Feb. 1 renames the 25 field regions of X Corps. The name of the Salt Lake City area command (USAR) becomes Salt Lake City Subsector Command. The Sector command generally follows state lines. Lt. Col. Thomas M. Simpson, |