Show I I Income Tax I 4 C I 0 tO 0 2 There Ther Is no change chance I 1 the eC e ex exemption emption for tor single Ingle which Is 1 SI Merited Man led persons person living together and heads head of families are allo allowed cd by the r revenue act acl of 19 1924 an exemption of 2 2500 2500 re- re re of the th amount of net In- In Income In Income come conIc Under the th net the e exemption tor for mal mai man Ile I med led 1 P r Hons r- r ono son and heads of families was 2500 If It the th aggregate lr net In- In In Income com conic come was WI wa or Ifa le and 2 If It the th net Income ee ded A husband huband and nd wife Ife liv- liv livIng Ing together hate har but one ome per per- personal personal per on l e exemption If It they make maki separate returns return such exemption my nay ho be b taken by either or divided between n them Time Tho Tb exemption of 2 Is 10 nl- nl low al-low d married couplet coupleS only If they livo IIvo together In the nb- nb ab senco enCe of continuous actual resi- resi rel dence together tIme the de- de depends de depends peni upon the th character of the th separation The rhe Th new regulations provide that If It occasionally ant and a wife Ife i Is 3 amsa anal a on a or a husband Is t away aay on business the th Joint Iome being maintained the th full tull ex exe Is allo allowable able The ab b b senco of ot a II husband or wIfe wit at mit a 8 sanitarium on account of illness dOts dou not chiming the exemption But If It continuously and voluntarily lh the makes his residence Al t one on and amid the th wife at another they are arnot not nol living together within the theses eCo of the th tax Income Ia law lv Dach must file tile a return If his hi or mer Income was 1 or more mure and each ench I is I allowed enly time 1000 1 exemption a per per- person per person son No change chane I la is made In the pro pro- pro 1 Islon allo allowing allow Ine the tho taxpayer In Ina a addition to a personal exemption I Iu u a credit of o for tor ta-h ta a h dependIng i upon him hint or r i ont amid lne chief support It if such person Is under 18 II sears elOrs urs of age Or Incapable of self elf support be- be because duse be-duse cue cause mentally 01 ot ly do- do d The term mentally lI or defective In ludu not only cripples cripple and thoa those thoe mentally defect e but persons person in ill III health and tIme the aged aeed The HOO credit dos does not apply to tha the Ite or husband of a taxpayer though one may my be b totally dependent upon the th other 0 |