 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 pages
...the taxpayer * * * Opinion of the Court (9) An individual who, for the taxable year of the taxpayer, has as his principal place of abode the home of the...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) is a descendant of a brother or sister of the father or mother of... | |
 | United States - 1965 - 1110 pages
...if the child is a resident of the Republic of the Philippines, and if the taxpayer was a member of the Armed Forces of the United States at the time...taxpayer's household, and if the taxpayer is a citizen of the United States. Page 5012 (4) A payment to a wife which is ineludible in the gross income of... | |
 | United States - 1988 - 1290 pages
...determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the...taxpayer and is a member of the taxpayer's household. [See main edition for text of(.b) and (c)] (d) Special support test in case of students Por purposes... | |
 | 1969 - 308 pages
...1956, and the child is a resident of the Republic of the Philippines, and the employee was a member of the Armed Forces of the United States at the time...the child was born to him or legally adopted by him. [TD 6516, 25 PK 13032, Dec. 20, 1960, as amended by TD 6654, 28 PB 5252, May 28, 1963] § 31.3402 (f)... | |
 | 2001 - 524 pages
...1956, and the child is a resident of the Republic of the Philippines, and the employee was a member of the Armed Forces of the United States at the time...the child was born to him or legally adopted by him. (e) Additional withholding exemption to which an employee is entitled in respect of the standard deduction.... | |
 | 1993 - 892 pages
...provide elementary education for certain children selected by it. The taxpayer maintains the child, who has as his principal place of abode the home of the...taxpayer, and is a member of the taxpayer's household, during the entire year 1961. The child is a full-time student at the local grammar school for 9 full... | |
 | 1970 - 750 pages
...determined without regard to section 153, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant of a brother or sister of the father or mother of... | |
 | 1971 - 1474 pages
...provide elementary education for certain children selected by it. The taxpayer maintains the child, who has as his principal place of abode the home of the...taxpayer, and is a member of the taxpayer's household, during the entire year 1961. The child Is a full-time student at the local grammar school for 9 full... | |
 | 1975 - 400 pages
...resident of the Republic of the Philippines, and the employee was a member of the 249 §31.3402(?X2) Armed Forces of the United States at the time the child was born to him or legally adopted by him. [TD 6516, 25 PR 13032, Dec. 20, 1960, as amended by Т.О. 6654, 28 PR 5252, May 28, 1963; Т.О. 7065,... | |
 | 1960 - 1764 pages
...resident of the Republic of the Philippines, and If the taxpayer was a member of the Armed Forces 189 of the United States at the time the child was born to him or legally adopted by him. (4) A payment to a wife which Is includlble in the gross Income of the wife under section 71 or 682... | |
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Philippines, and if the taxpayer was a member of the Armed Forces of the United States at the time the child was born to him or legally adopted by him... 
