SIXTS; ·FOURTH CONGRESS. Sess. I; =`GH. 463. 1916. 761 improvements, or betterments, made to increase the value of any ¤'°°” MX property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made. . (b) There shall also be allowed the credits specified by subdivisions 5l»x¢l’;l1vi<i.S°ur°° i (b) and (c) of section five. S rnnsoimn nxnmrriox. Pmml mmphm Sec. 7. (a) That for the purpose of the normal tax only, there D°dum°Ii °I$3’°°°‘ shall be allowed as an exemption in the nature of a deduction from the amount of the net income of each of said persons, ascertained as _ _ provided herein, the sum of $3,000, plus $1,000 additional if the s.§lIflitl§`}.l`¤iyl1’“”‘" person making the return be a head of a family or a married man with a wife living with him, or plus the sum of $1,000 additional if ·. the person making the return be a married woman with a husband living with her; but in no event shall this additional exemptinnof , $1,000 be deducted by both a husband andpa. wife: Brmnklcd, That iiriiimmxham. only one deduction of $4,000 shall be imade from ther, egate _ income of both husband and wife when li S together: grovidgd " " · further, That guardians or trustees shall be aiowed to maker aglm°j°°S°"'“" personal exemption as to incomelderived from the propert of which such guardian or trustee has charge at favor of each ward, or cestui que trust: Prmnided further, Thatim no event shall .a. ward or cestui R°""°“°”· pine trust be allowed a greater personal exemption than $3,000,. or, - ` married, $4,000, as provided in this paragraph,·from the amount Em of net income received from all sources. There also he allowed personstfs °‘ d°°°°"°d an exemption from the amount of the net income of estatesiof deceased persons during the_period of administration or settlement and of trust or other estates the income of which is not distributed annually or regularly under the provisions of paragraph (b), section A"“*p"‘ 757*759* two, the sum of $3,000, including such deductions as are allowed under section tive. N i _ _ (b) A nonresident a.lien individual may receive the benefit of the R$?§°4igd$»i1l$°i1l` exemption provided for in this section only by filing or causing to be filed with the collector of intemal revenue a true and accurate return of his total income, received from all sources, corporate or otherwise, in the United States, in the manner prescribe by this Umm ( ml title; and in case of his failure to file such return the collector shall Y °' `"°` collect the tax on such income, and all property belonging to such nonresident alien individual shall be liable to distraint for the tax. marunns. R°l°m°` Sec. 8. (a) The tax shall be computed upon the net income, as i,,g°°§$`.§°g,d‘§¢'§,,,p'_E°”° thus ascertzlineg, of each persolr; su jgct ttlhjegrtetcgrézeceived in each reced' c en ar ear en ecem er v- . M . P (b) X8? or beforeythe fiislnglyag of March, nineteen htmdred and ¤v§°iI·.i,$ili¤ seventeen, and the first day of i arch in each year thereafter, a true ‘,E°,§,1,°f"°’“"°h’* and accurate retum under oath shall be made by each person of lawful age, except as hereinafter provided, having a net income of $3,000 or over for the taxable year to the collector of mternal revenue for the district in which such person has his legal residence or principal place of business, or if there be no legal residence or place of usiness in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the oss amount of income from all separate sources, and from the tote.? thereof deducf the aggregate items of allowances herein I , authorized: PrmxidedlnThat the Commissioner of Internal Revenue amisiém oltima
