Page:United States Statutes at Large Volume 58 Part 1.djvu/273

 58 STAT.] 78TH CONG. , 2 D SESS.-CH. 210- -MAY 29, 1944 (d) WITHHOLDING EXEMPTIONS.-Section 1622 (h) (relating to withholding exemption certificates) is amended to read as follows: "(h) WITHHOLDING EXEMPTIONS.- "(1) IN GENERAL. -An employee receiving wages shall on any day be entitled to the following withholding exemptions: "(A) An exemption for himself. "(B) If the employee is married, an exemption with respect to his spouse, unless his spouse has in effect a with- holding exemption certificate claiming a withholding exemp- tion under subparagraph (A). "(C) An exemption for each individual with respect to whom, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable a surtax exemption under section 25 (b) (3) for the tax- able year under Chapter 1 in respect of which amounts deducted and withheld under this subchapter in the calendar year in which such day falls are allowed as a credit. "(2) EXEMPTION CERTIFICATES.- "(A) On Commencement of Employment.- On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate relating to the number of withholding exemptions which he claims, which shall in no event exceed the number to which he is entitled. "(B) Change of Status, Etc.- If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is less than the number of withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall within ten days thereafter fur- nish the employer with a new withholding exemption cer- tificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day. If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is greater than the number of withholding exemptions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day. "(C) Change of Status, Etc., Which Affects Next Calen- dar Year.-If on any day during the calendar year the num- ber of withholding exemptions to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year under Chapter 1 is differ- ent from the number to which the employee is entitled on such day, the employee shall, in such cases and at such times as the Commissioner, with the approval of the Secre- tary, may by regulations prescribe, furnish the employer with a withholding exemption certificate relating to the number of withholding exemptions which he claims with respect to such next taxable year, which shall in no event exceed the number to which he will be, or may reasonably be expected to be, so entitled. 67 Stat. 135 . 26 U. S. 0., Supp. III, 1622 (h). Ante, p. 63; post, p. 255. Ante, p. 239. 53 Stat. 4. 26U.. .0 1-396; Supp. III, §I 3-476. Ante, pp. 26 et seq., 231 et seq.; post, p. 647. 53 Stat. 4. 26 U.S. C. 1-396 Supp. III, i 3-476. Ante, pp. 26 d eq., 231 e seq.; post, p. 647.

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