TY  - JOUR
T1  - THe provision for children in the income tax credits
Y1  - 1919/04/26
N1  - 10.1001/jama.1919.02610170028013
JO  - Journal of the American Medical Association
SP  - 1226
EP  - 1226
VL  - 72
IS  - 17
N2  - In addition to the personal exemption of $2,000 allowed to a husband and wife living together, the income tax act provides for this additional credit:$200 for each 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 defective.We do not know the theory on which the precise sum equivalent to one fifth of the credit allowance for adults was incorporated into the act as an evident exemption for the support of children. It has doubtless received careful consideration from the economists in whose hands the provisions for the tax budget rest; and it presumably represents the consensus of wisdom of the experts in this field.A prominent American daily newspaper recently asked in its editorial columns, "On what provender did the framer of
SN  - 0002-9955
M3  - doi: 10.1001/jama.1919.02610170028013
UR  - http://dx.doi.org/10.1001/jama.1919.02610170028013
ER  -