 A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control...  Reports of the U.S. Board of Tax Appeals - Page 453by United States. Board of Tax Appeals - 1941Full view - About this book
 | 1917 - 590 pages
...allowed only for each dependent "child-" The head of a family — one who supports one or more persons closely connected with him by blood relationship, relationship by marriage or by adoption — is entitled to all exemptions allowed a married person. The normal rate of tax under the new act... | |
 | Albert Shaw - 1917 - 966 pages
...a family is held to be a person who actually supports and maintains one or more individuals who are closely connected with him by blood relationship,...whose right to exercise family control and provide for those dependent individuals is based upon some moral or legal obligation." Aside from this exemption... | |
 | 1921 - 792 pages
...an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship,...relatives is a head of a family within the meaning of the statute must depend on the character of the separation. If a father is absent on business, or a child... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...is dependent upon, and receiving the chief support from, the taxpayer (see Article 304, below) 9200 provide for these dependent individuals is based upon...relatives is a head of a family within the meaning of the statute must depend on the character of the separation. If a father is absent on business or at war.... | |
 | Harris, Forbes & Co., New York - 1917 - 170 pages
...Law, that this means "a person who actually supports and maintains one or more individuals who are closely connected with him by blood relationship,...is based upon some moral or legal obligation." In addition to the exemption of either $3,000 or Dependent $4,000 allowed by the 1916 Act there is now... | |
 | Joseph Jay Scott - 1917 - 386 pages
...family" as follows : "A person who actually supports and maintains one or more individuals who are closely connected with him by blood relationship,...individuals is based upon some moral or legal obligation." The law specifies that a "dependent child" must be under eighteen years of age or incapable of self-support... | |
 | George Edwin Holmes - 1917 - 690 pages
...actually supports and maintains one or more individuals who are closely connected with him (or her) by blood relationship, relationship by marriage, or...dependent individuals is based upon some moral or legal obligation.25 25 TD 2427. Such head of a family is entitled to the same personal exemption as married... | |
 | George Edwin Holmes - 1917 - 674 pages
...actually supports and maintains one or more individuals who are closely connected with him (or her) by blood relationship, relationship by marriage, or...dependent individuals is based upon some moral or legal obligation.85 Such head of a family is entitled to the same personal exemption as married persons.... | |
 | United States. Office of internal revenue - 1917 - 36 pages
...more individuals who are closely connected with him by blood relationship, relationship by marriage or adoption, and whose right to exercise family control...individuals is based upon some moral or legal obligation. INCOME, GROSS AND NET 16. What Income, if any, is Exempt? (a) The proceeds of life insurance policies... | |
 | Godfrey Nicholas Nelson - 1918 - 478 pages
...FAMILY is held to be "a person who actually supports and maintains one or more individuals who are closely connected with him by blood relationship,...individuals is based upon some moral or legal obligation." (TD 2427). "INFORMATION AT SOURCE" refers to returns to be made in place of withholding at source as... | |
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