Personal Exemption of a Non-Legally Separated Husband
BIR Ruling No. 326-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 6, 1959
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July 6, 1959 BIR RULING NO. 326-59 Mr. Jose Ortiz Franco 985 San Marcelino Ermita, Manila S i r : With reference to your letter dated April 17, 1959, I have the honor to inform you that you are entitled to a personal exemption of P3,000.00, not being legally separated from your wife, pursuant to Section 23(b) of the National Internal Revenue Code. However, the income of your wife should be included in your return, in accordance with Section 45(d) of said Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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