Page:United States Statutes at Large Volume 55 Part 1.djvu/716

 55 STAT.] 77TH CONG., 1ST SESS.-CH. 412 -SEPT. 20, 1941 "If the gross income is over- $2,300 -- -- -- - --- --- ---. $2,325 --- -_ $2,350 - -- -- $2,375 - $2,400 --- -- $2,425  $2,450 - _---_-_ $2,475  $2,500-- $2,525 -- - - - - - - -- $2,550 --- --- --- --- --- ---  --- --- --- -- $2,575 -- $2,600 -- --- $2,625 -- -- -- $2,650-- $2,675 -- $2,700-- --- - -I $2,725- --- $2,750 --- - $2,775  --- --- -- --- --- -- --- I $2,800 - $2,825-- $2,850  - -- -- $2,875-- $2,900 -. ... ... .. .. . .. ... ... $2,9002 $2,925 - $2,950  $2,975 -- But not over- $2, 325 2, 350 2, 375 2, 400 2, 425 2, 450 2, 475 2,500 2, 525 2,550 2, 575 2, 600 2, 625 2, 650 2, 675 2, 700 2, 725 2, 750 2, 775 2, 800 2,825 2, 850 2, 875 2, 900 2, 925 2, 950 2, 975 3, 000 The tax shall be- Single person Head of family (not head of or married a family) person $132 $65 134 67 137 69 139 71 141 73 143 76 145 78 147 80 150 82 152 84 154 86 156 89 158 91 160 93 163 95 165 97 167 99 169 102 172 104 174 106 177 108 180 110 183 112 186 114 189 117 191 119 194 121 197 123 In applying the above schedule to determine the tax of a taxpayer with one or more dependents there shall be subtracted from his gross income $400 for each such dependent. "SEC. 401. RULES FOR APPLICATION OF SECTION 400. "For the purposes of this Supplement- "(a) DEFINITIONS- "(1) 'Married person' means a married person living with husband or wife. "(2) 'Dependent' means a person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically de- fective, excluding as a dependent, in the case of a head of a family, one who would be excluded under section 25 (b) (2) (B). "(b) DETERMINATION OF STATUS.-The determination of whether a person is living with husband or wife, is a head of a family, or is a dependent, shall be made as of the last day of the taxpayer's taxable year. "(C) SEPARATE RETURN OF HUSBAND AND WIFE.- If a husband and wife living together file separate returns, each shall be treated as a single person. "(d) MARIED PERSONS NOT LVING WrrIH HUSBAND OR WIFE. -A married person not a head of a family and not living with husband or wife shall be treated as a single person. Deductions for de- pendents. "Married person." "Dependent." Post, p. 697. 691

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