| Henry Harrison Metcalf, John Norris McClintock - 1925 - 456 pages
...$2,500 granted the head of a family. With regard to the $400 credit for a dependent, the taxpayer's status is determined as of the last day of the taxable year. If, during the year, his support of such dependent ceased, he is not entitled to this credit. Tax Forms... | |
| United States. Internal Revenue Service - 1951 - 1868 pages
...disallowed with respect to one such dependent. (For credit for dependents for 1944-50, see note 6, below.) ' Marital status is determined as of the last day of the taxable year for 1941; as of July 1 for 1942-43; and for 1944-50, as of the last day of the taxable year or as of... | |
| United States. Internal Revenue Service - 1955 - 516 pages
...years except, beginning In 1948, If one or both die during the year and the survivor does not remarry. Marital status is determined as of the last day of the taxable year or as of the date of death If one spouse dies during the year. (c) A person with less than the required... | |
| 1957 - 558 pages
...not allowed if either spouse is a nonresident alien or if husband and wife have different tax years. The marital status is determined as of the last day of the income year or as of the date of death if one spouse dies during the year. A person with less than... | |
| United States. Internal Revenue Service - 1949 - 954 pages
...cash basis and the other uses the accrual method of accounting. They may also file separate returns. Marital status is determined as of the last day of the taxable year. For tax purposes, a person is considered to be married for the entire calendar year if he or she is... | |
| 1982 - 654 pages
...respects to the general provisions governing marital status for tax purposes set out at IRC § 143. Marital status is determined as of the last day of the taxable year. IRC § 143(a)(i). An individual who is legally separated from his or her spouse under a decree of divorce... | |
| 1950 - 814 pages
...cash basis and the other uses the accrual method of accounting. They may also file separate returns. Marital status is determined as of the last day of the taxable year. For tax purposes, a person is considered to be married for the entire calendar year if he or she is... | |
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