[1935 An Income Tax Return for Boyce Ditto] Page: 2 of 2
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EXPLANATION OF CREDIT FOR DEPENDENTS CLAIMED IN ITEM 13
1 TTa~ME mr DEPE-NwpT iR 2E RLEATWIOIIWH 3. INDICATE WHETHER 4. REASON JOR SUPPORT IF NOT UNDER 18
U1. NAME O DEPENDND 18 YEAS OF AG YEARS OF AGE
Miss Meda Ditto Sister No Physically incapacitated
to earn support.
INTEREST ON GOVERNMENT OBLIGATIONS, ETC.____________
AMOUNT OWNED ECEIVED
OBLIGATIONS AND SECURITIES
AT END OF YEAR OR ACCRUED
DURING THE YEAR
(a) Obligations of a State, Territory, or political subdivision thereof, or the District of
Columbia, or possessions of the United States
Obligations of instrumentalities of the United States (such as obligations issued under
Federal Farm Loan Act, as amended, Home Owners' Loan Act, etc.) --------
Obligations of the United States ----------------------------------.--
DIVIDENDS FROM DOMESTIC CORPORATIONS
State the amount of dividends received from domestic corporations which are subject to income tax under
the Revenue Act of 1934, including your share of such dividends on stock owned by a partnership, syndi
cate, pool, joint venture, etc., or an estate or trust -.-------------------------.-
LIABILIT Y FOR FILING RETURN Other deductions.-Enter as item 8 any other deductions authorized by law,
including interest paid on personal indebtedness.
An income tax return must be filed by every citizen of the United States including interest paid on personal indebtedness.
No deduction is allowable fos the amount of any item or part thereof allocable
whether residing at home or abroad, and every person residing in the United to a class of exempt income, other than interest. Items directly attributable to
States, though not a citizen thereof, having a gross income for the calendar year such exempt income shall be allocated thereto, and items directly attributable
1935 of $5,000, or over, or a net income for the same period of (a) $1,000 or over, to any class of taxable incme shall be allocated to such taxable income.
to any class of taxable income shall be allocated to such taxable income.
if single, or if married and not living with husband or wife, or (b) $2,500 or over,
if married and living with husband or wife, or (c) more than the personal exemp
A taxpayer receiving any exempt income, other than interest, or holding any
tion if the status of the taxpayer changes during the taxable year. If the cor
property or engaging in any activity the income from which is exempt shall
bined net income of husband and wife, including that of dependent minor submit with his return as a part thereof an itemized statement, in detail, showing
bined nt Tri fnr onphu imaim'tv /whothor nr winnt -nai% rinor in/ h var\ d nt mi t (1) th e amount of each class of exempt income, and (2) the amount of items
children, if any, is $2,500 or over, or if their combined gross income is $5,000 or (1) the amount of each ls of exempt income, and (2) the ount of items
over, either each must make a return, or the income of each must be included shallocated to each such cra (he amount allocated by apportionment being).
in a single joint return.
,p ]ITEMS EXEMPT FROM TAX EARNED INCOME CREDIT, PERSONAL EXEMPTION, ETC.
(a) Amounts received under a life insurance contract paid by reason of the In computing the nor but not the surtax, there may be claimed a credit
deat t isrdIn computing the normal to ect nt the surt, there m ay be claimed a credit
Amounts received (other than by reason of the death of the insured) under against net ncome of 10 Uertit of the amount of the earned net income, but
() Amounts received (other th an by rea son of the death of the insured) under
not in excess of 10 perreei of the amount of the entire net income. If the net
a life insurance or endow eent cotract, not to exceed the premiums or considers
Iincome is not more thaA Pr ent, o mthe entir e net incom e shall be considered to be
tion paid for such contract.k Amounts receiveqd.ss an annuity under an anuity
or endowment contract Slai Ube inciudedin gross income; exceptfi-hfthere shaT f ened-Ete incmc, f hc nct iancone i3 siner than $2,000, athe arrived net
be excluded from gross income the excess of the amount received in the taxable income shall not be co d to be less than $3,000.
year over an amount equal to 3 percent of the aggregate premiums or considera
A single person, or a ed peron not living with husband or wife, may
Claim a personal exemption of $1,sft A person whO, during the-entire taxable
tion paid for such annuity whetherr or not paid during such year), until the
wesgate amount excluded tfrom ghss income equals the aggregate premiums year, was the head of a family or was married and living with husband or wife,
qor consideration paid for such annuity. may claim an exemption of $2,500. If husband and wife fle separate returns,
-( lifts (not made as a consideration for services) and property acquired by the personal exemption iay be taken by either or divided between them.
bequest, devise, or inheritance (but the income from such property is taxable A "head of a family" is an individual who actually supports and maintains
om mustsie reported). in one household one or more individuals who are closely connected with him
(d) Interest upon (1) obligations of a State, Territory, or a political subdivision by blood relationship, relationship by marriage, or by adoption, and whose right
thpeof, or the District of Columbia, or possessions of the United States; (2) obli
to exercise family control and provide for these dependent individuals is based
to exercise family control and provide for these dependent individuals is based
atlons of instrimentalities of the United tates; and (3) all obligations of the upon some moral or legal obligation.
United States. Interest on 4%h and 4id Liberty bands, United States Savings In addition to the personal exemption, a credit of $400 may be claimed for each
bonds, and Treasury bonds, owned In excess of $5,000, and on oblgatSions of person (other than husband or wife) under eighteen years of age, or incapable of
instrumentalities of the United States (except obligations issued under the self-support because mentally or physically defective, who received his or her
instrumentaliie of 2erethe Unidated s ceonsuh itexept soblgations c ed under thedt absnc hie f support from the taxpayer. This credit can be claimed only by the person
Federal Farm Loan Act, as amended) is subject to surtax if the surtax net income chief support from the taxpayer. This credit can be only by the
isIoverc$4,000.twho furnishes the chief support, and cannot be divided between two individuals.
is over $4,000.
(e) Amounts received as accident or health insurance for personal injuries or If the status of the taxpayer, insofar as it affects the personal exemption or
ic , plu damage received n account of such injuries or sickness. credit for dependents, changes during the taxable year, the personal exemption
(j) Rental value of a dwelling house and appurtenances thereof furnished a and credit shall be apportined in accordance with the number of months beforeT
minister of the gospel as part of his compensation. and after such change. For the purpose o f such apportionment afrFtiona9part
themyear.i t on i cde F al itaxes pofiticay bdidiat thee of et o ic ompiensati
( msm unpaid byand gtaf taxes.N ateor political subdevisian thereof toe its officers of a month shall be disregarded unless it amounts to more than haef a months
or employees for serVices rendered in connection with the exercise of an essential in which case t sh be considered as a month.
a(h) tompensayton received for services rendered without the United States GENERAL INFORMATION
(except amounts paid by the United. States or any agency thereof) by a citizen
who is a nonresident for more than six months during the taxable year. Affidavit.--The oath will be administered without charge by any collector,
deputy collector, or internal revenue agent. If an internal revenue officer is not
INCOME available, the return should be sworn to before a person authorized to adminSalaries.--Enter
as item 1 all salaries, wages , or other compensation received ister oaths, except an attorney or agent employed to represent the taxpayer
from outside sources by (a) yourself, (b) your husband or wife if a joint return before the Department in connection with his tax.
is filed, and (c) each dependent minor child. The affidavit must be executed by the person whose income is reported or by
Interest.--Enter as item 2 interest received on bank deposits, notes, mortgages, his legal representative or agent. The return may be made by an agent (1) if,
and corporation bonds, except that interest received on bonds upon which a by reason of illness, the person liable for the making of the return is unable to.
tax was paid at source by the debtor corporation should be entered as item 3. make it, or (2) if the taxpayer is unable to make the return by reason of continThe
tax of 2 percent paid at source on such interest should be claimed as a credit uous absence from the United States for a period of at least 60 days prior to the
in item 16. Interest on bonds is considered income when due and payable. date prescribed by law for making the return. Whenever a return is made by
Other income.--Enter as item 4 all other taxable income, including dividends an agent it must be accompanied by a power of attorney on Form 935, or, in the
on stock of domestic corporations not subject to income tax under the Revenue case of husband and wife, on Form 936 (copies of which may be obtained from the
Act of 1934 (such as building and loan associations, etc.), and dividends on stock collector of internal revenue).
of foreign corporations, income of an estate or trust, and your share (whether The joint return of husband and wife must be signed by both spouses and
received or not) in the profits of a partnership, syndicate, pool, joint venture, etc. sworn to by the spose p!epmrlag-fillng in-the return. If the return is prepared
by both spouse, or i prepared by neither spouse, then both spouses
DEDUCTIONS must swear to the return, except where one spouse acts for the other spouse
Taxes.--Enter as item 6 all personal taxes and taxes on property paid during under a power of attorney submitted on Form 936.
the year. Do not include Federal income taxes, nor estate, inheritance, legacy, Tax.-The tax may be paid at time of filing the return, or in four equal installsuccession,
and gift taxes. No part of foreign income and profits taxes is allowa
ments payable quarterly provided each installment is paid on or before its
ble as a deduction if a credit is claimed in item 17 of the return. respective due date.
Contributions.-Enter as item 7 any contributions or gifts made during the PENALTIES
year to any corporation or fund organized and operated exclusively for religious,
charitable, or educational purposes, no part of the net earnings of which inures For willful failure to nmike and Ale a return on time.--Not more than $10,000
to the benefit of any private shareholder or individual, and no substantial part or imprisonment for not more than one year, or both, together with the costs of
of the activities of which is carrying on propaganda, or otherwise attempting, prosecution, and, in addition, 8 to )I percent of the amount of the tax.
to influence legislation. The amount claimed shall not exceed 15 percent of the For willfully making a 6ldm or fraudulent return.--Not more than $10,000
net income computed without the benefit of this deduction. or imprisonment for not more than five years, or both, together with the costs of
Furnish names of organizations and amounts contributed to each. prosecuetiom
1 ~~~~~~~~~~2--15940 as. GOVERNMENT PRINTING OFFICE
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[1935 An Income Tax Return for Boyce Ditto], text, February 20, 1936; (texashistory.unt.edu/ark:/67531/metapth16333/m1/2/: accessed August 21, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Boyce Ditto Public Library.