Widow an Unmarried Individual Not Entitled to Standard Deduction for Working Wife
BIR Ruling No. 043-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1982
Full text
February 19, 1982 BIR RULING NO. 043-82 30-1 000-00 043-82 Mr. Jose A. Rivera Office of the Collection Agent Talisay, Negros Occidental S i r : In reply to your letter dated February 24, 1981, please be informed that a widow being an unmarried individual, is not entitled to the standard deduction for working wife under Section 30(1) of the Tax Code, as amended. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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