Show 1 I Income Tax No SIt SIt S SIt It should be bo noted that the re reve revenue nue act of o 1924 1324 provides specifically ly that the status of a taxpayer tapa er r ret ret- rel relative l- l e to the amount ot or his hla pelson- pelson al nl al exemptions shall be determined d dby by apportionment In accordance 1 the number of o months the tv Ill I'll payer er a was sa single married d 0 or ha hea ot of a n fam family faintly lly Under the pree proceeding act tIl amount of ot the tho exemption to 0 a was entitled d was isas do- do de determined by his status ns as a single le lep p person man led p person orthe or the h head of n a a family on the lat last la t day ot or the tho taxable sear searA year ear earA A taxpayer cr who sho ho was s marlEd man led on June 30 1 1921 92 I I is entitled to an e- e ex exemption emption of 1750 For the first t sic months month a of the taxable ell eu io boIs Is IC classed as a single 1 person rHon n titling him 10 to an exemption of one half one halt of the 1000 exemption tion alloa allowed ed a single person who Is single for tor the complete taxable ear and and for tho the list six months ho he Is la classed as aa a married p person entitling him bins lo 10 an ex exemption or of orI I 1250 one half ot or the I cd a married person 11 using Ing sih lIh wife or husband huband fo tot toi the full ablo tI sear oar lar it If on Juno 30 he be- be becomes comes bo-comes IngI I cornea comes a widower Ido Idor r he Is 15 classed as aa aaa asa asa a married person lorson for tor the first t half of tho the ear year car and a as a single pel lel son for the tho latter half halt In such corn com com a n fractional part of a month Is h disregarded une unless It I amounts to more than halt half a n month I In which ease se It I Is considered a full month These figures are aro based on the assumption that tho the return la is made on tho the calendar year ear car basis as most or are arc If It on Juno 30 SO f a taxpayer ceased being tho the head ead of ot a family tho tha support In one household or of orn ota n 0 o or relatives being dlo- dlo di dis discontinued ho continued continued ho Is la granted the same exemption as in the easo caso of a tax tax- married l on June Juno 30 a 11 total of 1760 1750 With Ith d to the tho credit for tor a dependent however er It Itla ItIs ItIs la Is provided pro that the taxpayers taxpayer's I slat us us ua on llio tho lost last diy dy ot of the tha ie ieS S ear ar December 31 It Ir tho the r return turn Is h made mado on the cal calendar v ear hI I ah 11 determine dot his right to such sueh credit If It on th that t day he was the chIef support or of o a n dep dependent ho I la is undu- undu 18 ears eara ars of age ose or Is In- In In of self support because I mentally or ph physically detective defective ho he hois hoIn I Is entitled to the tho credit If 1 during the ear hi t of such auch I dependent ceased the credit Is II not allow e- e cl ci |