43-945. Allocation of personal and dependency exemptions
In the case of a return made for a fractional part of the year the exemptions allowed under sections 43-1023 and 43-1043 shall be reduced respectively to amounts which bear the same ratio to the full exemptions provided as the number of months in the period for which return is made bears to twelve months.
Section: Previous 43-932 43-933 43-934 43-941 43-942 43-943 43-944 43-945 43-946 43-947 43-951 43-952 43-953 43-961 43-1001 NextLast modified: October 13, 2016