Show INCOME TAX NOTES No 3 5 It If you OU are single and support In your home one or more persons closely related to you and over whom you ou exercise family control you are the head of ot a family and entitled under the revenue act or of 1926 to the same personal ex- ex exemption ex exemption x emption allowed a a married person 2500 1500 In addition a a taxpayer Is entitled to a credit of for each person Jerson dependent upon him for chief support It if such person Is either under 1 IS 18 years ot or age or In- In Incapable Incapable In Incapable capable of or support self beCAuse mentally or physically detective defective Such dependent need not be n a mem member ber of the taxpayers taxpayer's house house- household household household hold For example an unmarried son who supports In his home an aged aced mother Is entitled to an ax- ax ex exemption i emption of plus the credit tor for a a dependent a total or of It If from choice the mother lived JIved In tn another city the tho son Ion ol- ol al although though her chief support would be entitled only to the 1600 ex- ex exemption exemption ex exemption emption plus the HOO credit The mother not living living- with him he Is rot considered the head of a fam fam- family family II ily An exemption as the head of or a 0 family can be claimed bv by only one member of a household The HOO credit does doca not apply to the wife or husband b of a a tax tax- taxpayer taxpayer tax taxpayer payer though One one mayIe pray may be Ie totally dependent upon the other |