 | 1939 - 1522 pages
...whose central visual acuity does not exceed 20/200 In the better eye with correcting lenses, or whose SEC. 101. TAXABLE YEABS TO WHICH AMENDMENTS APPLICABLE. (Revenue Act of 1943, Title I.) Except as otherwise... | |
 | 1946 - 1406 pages
...exceed 20/200 in the better eye with correcting lenses; or visual acuity greater than 20/200 but with a limitation in the fields of vision such that the...field subtends an angle no greater than 20 degrees. (b) "Non-profit-making agency for the blind" (hereinafter referred to as "agency for the blind") means... | |
 | United States - 1965 - 1110 pages
...additional exemption of $600 for the taxpayer if he is blind at the close of his taxable year. (2) For spouse. An additional exemption of $600 for the...general. An exemption of $600 for each dependent (as defined in section 152) — 145 Page 5011 § 152 (A) whose gross income for the calendar year in which... | |
 | United States - 1988 - 1290 pages
...a surviving spouse, paragraphs (1) and (2) shall be applied by substituting "$750" for "$600". (4) Blindness defined For purposes of this subsection,...field subtends an angle no greater than 20 degrees. (g) Marital status For purposes of this section, marital status shall be determined under section 7703.... | |
 | United States - 1953 - 1744 pages
...either: his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or of the following categories of property in the hands of the transferor (D) An exemption of $600 for each dependent whose gross income for the calendar year in which the taxable... | |
 | United States - 1971 - 1240 pages
...central visual acuity of 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation In the fields of vision...field subtends an angle no greater than 20 degrees shall be considered for the purpose of this paragraph as having a central visual acuity of 20/200 or... | |
 | 1944 - 1344 pages
...whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied...field subtends an angle no greater than 20 degrees." SEC. 116. CREDIT FOR DIVIDENDS PAID ON PREFERRED STOCK OF PUBLIC UTILITIES. (a) DIVIDENDS UNPAID AND... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied...field subtends an angle no greater than 20 degrees. (z) AMOUNTS REPRESENTING TAXES AND INTEREST PAID TO COOPERATIVE APARTMENT CORPORATION. — (1) IN GENERAL.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied...field subtends an angle no greater than 20 degrees. (z) AMOUNTS REPRESENTING TAXES AND INTEREST PAID TO COOPERATIVE APARTMENT CORPORATION. — (1) IN GENERAL.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied...field subtends an angle no greater than 20 degrees. (z) AMOUNTS REPRESENTING TAXES AND INTEREST PAID TO COOPERATIVE APARTMENT CORPORATION. — (1) IN GENERAL.... | |
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For purposes of this subsection, an individual is blind only If his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or If his visual acuity is greater than 20/200 but Is accompanied by a limitation In the fields... 
