Show HEAD OF PAMMY DEFINED A statement issued today by the collector ot of internal revenue defines the exact meaning of tho the designation head of at family such person being allowed tho the 2000 exemption granted married person in the filing of an income tax return i A head of a family said bald tho the collector Is a person who actually supports in one ona household one ar or more marc persons closely connected with h him im by bl blood relationship relationship by marriage or by adoption whether in the absence of at continuous residence with hla his dependents a person to Is the head bead of a family depends upon the the charac character ter of the separation it if the benefactor Is absent on business or on account of military or naval service or a child or other dependent Is absent temporarily dt at I 1 school or on a visit the common home being maintained the exemption of 2000 2060 applies if however yao the dependent continuously makes his home elsewhere the benefactor irrespective 0 of t the question of support to la not the head of a family in the case of roan man and wife the joint exemption of 2000 allowed a married couple replaces replace the individual exemption allowed each only it they live together Un Una avola Told able absence of a wife or husband nt at a sanitarium or asylum on account of illness does doe not preclude claiming the exemption it if however aib oib atiq husband continuously and voluntarily unta rily makes hla his home at one placa and the wife at another each must file an individual return of not i income of 1000 or more and elc each h Is assessed on the amount of net in como come in excess of 1000 A person under twenty ono ona ars yrs of ago age or under the statutory ago of majority where he be lives whatever it may be Is required to render a return it if he had a net income for 1918 of 1000 or moro more or guardian may render the tha return for him the earning ns of minor children 7 dependent upon v a parent should bo be included in tho the parents return ot ct income |