 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...or a married person living with husband or wife, a personal exemption of $2,000. A husband and \vife living together shall receive but one personal exemption of $2,000 against their aggregate net income; and in case they make separate returns, the personal exemption of $2,000 may be taken by either or... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...answer to the first is corollary to the answer to the second, so I shall consider them in reverse order. net income as herein defined." Gross income, excluding...together shall receive but one personal exemption of two thousand dollars " against their aggregate net income." (The adjective "aggregate" is not inserted... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...the head of a family or a married person living with husband or wife, a personal exemption of $2,000. A husband and wife living together shall receive but...exemption of $2,000 against their aggregate net income; and in case they make separate returns, the personal exemption of $2,000 may be taken by either or... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...the head of a family or a married person living with husband or wife, a personal exemption of $2,000. A husband and wife living together shall receive but...exemption of $2,000 against their aggregate net income; and in case they make separate returns, the personal exemption of $2.000 may be taken by either or... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...the head of a family or a married person living with husband or wife, a personal exemption of $2,000. A husband and wife living together shall receive but...exemption of $2,000 against their aggregate net income ; and in case they make separate returns, the personal exemption of $2,000 may be taken by either or... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...the head of a family or a married person living with husband or wife, a personal exemption of $2,000. A husband and wife living together shall receive but...exemption of $2,000 against their aggregate net income; and in ease they mate separate returns, the personal exemption of $2,000 may be taken by either or... | |
 | United States. War Department - United States - 1919 - 634 pages
...day of the taxable year determines his or her right to the respective exemption of $2,000 or $1,000. A husband and wife living together shall receive but...exemption of $2,000 against their aggregate net income; and in case they make separate returns the personal exemption of $2,000 may be taken by either or divided... | |
 | Alabama - Law - 1919 - 1476 pages
...family, or a married person living with husband or wife, a personal exemption of two thousand dollars. A husband and wife living together shall receive but one personal exemption or two thousand dollars against their aggregate net income ; and in case they make separate returns,... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...the head of a family or a married person living wilh husband or wife, a personal exemption of $2,000. A husband and wife living together shall receive but one personal exemption ot $2,000 against their aggregate net income; and in case they mak, separate returns, the personal... | |
 | Delaware - Law - 1919 - 808 pages
...with husband or wife, a personal exemption of two thousand dollars ($ 2,000), provided, however, that husband and wife living "together shall receive but one personal exemption of two thousand dollars ($2,000) against their aggregate net income ; and in case they make separate returns... | |
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States which is included in gross income under section 213 ; (c) In the case of a single person, a personal exemption of $1,000; or in the case of the head of a family or a married person living with husband or wife, a personal exemption of $2,500. 
