Reduction of Individual Income Taxes: Hearings On, H.R. 4790

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Page 3 - An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
Page 338 - States, or any foreign country, except such part thereof as may be shown to have been received as compensation for personal services actually rendered by the surviving spouse or derived originally from such compensation or from separate property of the surviving spouse.
Page 6 - For purposes of this section, an interest in property shall be considered as passing from the decedent to any person if and only if...
Page 11 - SOURCE. (a) REQUIREMENT OF WITHHOLDING. — Every employer making payment of wages shall deduct and withhold upon such wages a tax equal to 18 percent of the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in subsection (b) (1).
Page 3 - If a joint return is made the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
Page 1 - An additional exemption of $600 for the spouse of the taxpayer If a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year In which the taxable year of the taxpayer begins, has no gross Income and la not the dependent of another taxpayer.
Page 1 - ... (D) An exemption of $600 for each dependent whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than $600, except that the exemption shall not be allowed in respect of a dependent who has made a Joint return with his spouse under section 51 for the taxable year beginning in such calendar year.
Page 4 - An individual who is legally separated from his spouse under a decree of divorce or of separate maintenance...
Page 11 - ... (A) the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table in subsection (b) (1...
Page 5 - This paragraph shall apply only if such power In the surviving spouse to appoint the entire interest, or such specific portion thereof, whether exercisable by will or during life, is exercisable by such spouse alone and in all events.

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