| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...taxpayer begins is less than $500, except that the exemption shall not be allowed in resjiect of a dependent who has made a joint return with his spouse for the taxable year beginning in such calendar year. (ill If the status of a taxpayer changes during the taxable year with respect to... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...the taxpayer begins is less than ?500, except that the exemption shall not be allowed in respect of a dependent who has made a joint return with his spouse for the taxable year l>egiiining in such calendar year. (d) If the status of a taxpayer changes during the taxable year... | |
| 2001 - 600 pages
...which the taxable year of the taxpayer begins is less than the applicable amount determined pursuant to §1.151-2. No exemption is allowed for any dependent...or in excess of the amount determined pursuant to §1.151-2 applicable to the calendar year in which the taxable year of the taxpayer begins. The requirements... | |
| 1967 - 676 pages
...gross income for the calendar year in which the taxable year of the taxpayer begins is less than $600. No exemption is allowed for any dependent who has...notwithstanding the fact that such child has gross income of $600 or more. Additional exemptions are allowed for a taxpayer or spouse who has attained the age... | |
| 1987 - 828 pages
...under section 151(e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year...which the taxable year of the taxpayer begins. The amount provided in section 151(e)(l)(A) is $750 in the case of a taxable year beginning after December... | |
| 1988 - 876 pages
...under section 151(e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year...which the taxable year of the taxpayer begins. The amount provided in section 151(e)(l)(A) is $750 in the case of a taxable year beginning after December... | |
| 1968 - 1618 pages
...under section 151 (e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (b) The only exemption allowed for a dependent of the taxpayer is that... | |
| 1971 - 1474 pages
...under section 151 (e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (b) The only exemption allowed for a dependent of the taxpayer is that... | |
| 1970 - 750 pages
...under section 151 (e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (b) The only exemption allowed for a dependent of the taxpayer is that... | |
| 1971 - 744 pages
...under section 151 (e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (b) The only exemption allowed for a dependent of the taxpayer is that... | |
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